Summary 

• B2G mandate: Yes, electronic invoicing is mandatory for all Business-to-Government (B2G) transactions in Denmark. Public authorities must receive and process eInvoices compliant with the European Standard (EN 16931)[2] via the NemHandel platform as mandated by the Bekendtgørelse nr. 346 af 15/03/2019, which transpose Directive 2014/55/EU.
• B2B and B2C mandates: There are no current mandates for Business-to-Business (B2B) or Business-to-Consumer (B2C) eInvoicing. However, the 2022 Bookkeeping Act introduces mandatory digital bookkeeping and eInvoicing capabilities for all businesses, with full compliance required by January 2026 (or July 2026 for in-house systems).
• eInvoicing standard: The European eInvoicing standard (EN 16931) has been adopted in Denmark by public authorities. All public contracting authorities in Denmark are required to accept and process electronic invoices that comply with the European Standard for eInvoicing for all public procurement contracts above EU Public Procurement thresholds [3].
• Operating model for B2G eInvoicing: Denmark uses the NemHandel platform, a national infrastructure enabling secure eInvoice exchange. The supports over 100 certified solutions and 30+ providers.
• Use of CIUS and Extensions:Denmark applies national specifications through OIOUBL as Core Invoice Usage Specifications (CIUS) in addition of the European Standard (EN 16931).
• VAT Real-time reporting system: Denmark requires businesses to use certified, cloud-ready bookkeeping systems for real-time reporting, capable of handling structured electronic invoices and generating Standard Audit Files for Tax (SAF-T) when requested by tax authorities. These systems must be able to swiftly produce files containing comprehensive financial data, aligning with the EU's "VAT in the Digital Age" initiative for standardized digital reporting.
• Monitoring mechanism: No monitoring mechanism for eInvoicing is available.

Highlights 

Denmark is entering a new phase in its eInvoicing evolution with the upcoming rollout of OIOUBL 3.0, set to become mandatory expected on 15 November 2025. Introduced by the Danish Business Authority, this updated standard will operate alongside Peppol BIS 3.0 as one of the two national eInvoicing frameworks. OIOUBL 3.0 brings major advancements, including enhanced formats for invoices, credit notes, and—critically—structured invoice response messages. For the first time, businesses will be required to manage two-way communication, distinguishing between technical receipts and content acknowledgments. With OIOUBL 2.1 being phased out expected by 15 May 2026, companies are urged to begin testing and system upgrades now to ensure compliance and continuity. More than a regulatory change, this shift represents an opportunity to strengthen digital workflows and increase transparency in B2G transactions.

Legislation 

B2G 

Electronic invoicing is mandatory for all Business-to-Government (B2G) transactions in Denmark. Since 18 April 2019, all public entities are required to receive and process eInvoices compliant with the European Standard (EN 16931), in line with Bekendtgørelse nr. 346 af 15/03/2019 and Directive 2014/55/EU

The 2022 Bookkeeping Act, adopted on 19 May 2022, further mandates the use of Digital Bookkeeping Systems (DBS) for all businesses. These systems must support the generation, receipt, and storage of electronic invoices, and be connected to Peppol and NemHandel. Peppol and NemHandel.

Additionally, the Consolidated Law on Public Payments requires all natural and legal persons to provide a NemKonto (public payment account) for receiving payments from public authorities.

B2B 

There is no business-to-business (B2B) mandate.

However, under the 2022 Bookkeeping Act, businesses must ensure their systems are capable of sending and receiving eInvoices, including through Peppol and NemHandel.

B2C 

There is no business-to-consumer (B2C) mandate.

Status on the implementation of the European eInvoicing standard 

The European standard EN 16931 has been adopted by contracting authorities. The most frequently syntax [4] used when exchanging eInvoicing is XML. Using compliant formats like UBL 2.1 ensures that invoices are machine-readable, interoperable, and accepted by public procurement platforms.

The national format OIOUBL is aligned with the European standard and is widely used in B2G transactions. The country also supports Peppol BIS Billing 3.0, ensuring interoperability across EU systems.

Operating model for eInvoicing

Denmark uses the NemHandel platform as its national infrastructure for eInvoicing in B2G transactions. Economic operators can use any solution connected to NemHandel to submit eInvoices. More than 100 different solutions are available to match with different user groups and company sizes.

The system follows a four-corner model similar to Peppol and supports a wide range of ERP solutions and service providers. Economic operators can submit eInvoices through integrated ERP systems, open-source tools, or web-based portals.

In accordance with the new bookkeeping system all businesses must ensure their systems can send eInvoices to various recipient identifiers (e.g. CVR, P, SE, GLN/EAN numbers). The Danish Business Authority provides technical guidance and validation tools to support implementation.

Use of Core Invoicing Usage Specifications (CIUS) at national level

Denmark applies national specifications through OIOUBL as Core Invoice Usage Specifications (CIUS) in addition of the European Standard (EN 16931). The OIOUBL is a standard based on UBL 2.1 and supports Peppol BIS Billing 3.0. The upcoming OIOUBL 3.0, mandatory expected from 15 November 2025, introduces structured invoice responses and two-way communication, enhancing interoperability and digital workflows.

VAT Real-time reporting system

Denmark is expanding its digital bookkeeping requirements with significant mandates coming into effect from March 2025. The Danish Business Authority now requires all accounting data to reside within certified, cloud-ready bookkeeping systems. These systems must be capable of handling structured electronic invoices and generating Standard Audit Files for Tax (SAF-T) upon request. SAF-T, an electronic format for reporting tax and financial data, must include ledger, VAT, inventory, and fixed-asset information when submitted to the Tax Agency, known as Skattestyrelsen. The integration of these requirements supports the European Union's "VAT in the Digital Age" (ViDA) initiative, which envisages harmonizes digital reporting across EU Member States.

Monitoring mechanism

There is no monitoring mechanism in Denmark.

Next steps 

Denmark is steadily progressing in the phased rollout of its digital bookkeeping obligations under the 2022 Bookkeeping Act. The upcoming key milestone is January 2026, by which all private businesses with annual turnover exceeding DKK 300 000 must comply with the requirements.

The law mandates that Danish-resident businesses use certified digital bookkeeping or ERP systems, ensure the ability to send and receive structured electronic invoices, and be ready to generate SAF-T files (based on the OECD standard) upon request from tax authorities.

The timeline for implementation is as follows:

• January 2026: All remaining businesses above the turnover threshold must comply; those using in-house accounting systems have expected until July 2026.

Denmark's approach fits within the broader EU landscape, as the European Commission advances its VAT in the Digital Age (ViDA) initiative, which is set to harmonise eInvoicing and digital reporting requirements across Member States.

[1] The European Standard on EU law sets minimum harmonised rules for tenders whose monetary value exceeds a certain amount and which are presumed to be of cross-border interest. More information can be found via: https://single-market-economy.ec.europa.eu/single-market/public-procurement/legal-rules-and-implementation/thresholds_en [2] The European Standard on eInvoicing (EN 16931) defines a common format and data model for electronic invoices, ensuring they are structured, machine-readable, and compatible across EU systems. [3] The European Standard on EU law sets minimum harmonised rules for tenders whose monetary value exceeds a certain amount and which are presumed to be of cross-border interest. More information can be found via: https://single-market-economy.ec.europa.eu/single-market/public-procurement/legal-rules-and-implementation/thresholds_en [4] The information defined in the semantic data model of the eInvoicing standard, documented in the eInvoicing standard, must be carried in an electronic message that may be transferred from one computer to another. The semantic eInvoicing standard does not define the structure of the electronic message. The message structure is called syntax.

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Last updated:  Jul 08, 2025 16:10