Characteristics of the electronic invoice in Denmark

In Denmark the electronic invoice is only mandatory in the public sector since 2005, for both public administrations and their suppliers.



Tax Authority

Tax Authority




Since 2005 it has been mandatory for the Danish government authorities and their suppliers to be able to issue and receive electronic invoices in the national format through the NemHandel national network. 



Peppol BIS 3.0  and OIOUBL.

Digital Signature

Digital Signature

Not mandatory.



10 years.

Accounting Law

Accounting Law

The requirements of the Accounting Law for digital accounting systems will enter into force gradually over the next few years. For now, on February 1st, 2023, the requirements for standard digital accounting systems will come into force. October 31st, 2023 is the deadline for standard digital systems that wish to be registered by January 1st, 2024 to notify the Danish Business Authority. 

It is estimated that companies must comply with digital reporting starting from July 1st, 2024.

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Frequently asked questions

The Nemhandel network is the Danish platform for sending and receiving electronic commercial documents. Recipients of electronic invoices must be registered on the platform and have a recipient number (GLN/EAN number). 

Yes, since 2020 all public administrations must be able to receive invoices in the national OIOUBL format and the European PEPPOL BIS 3.0 format.

The OIOUBL or Offentlig Information Online - Universal Business Language file is one of the standards used in Denmark to exchange documents with the public and private sectors. It is a structured XML file. The current requirements for sending electronic invoices are based on the UBL standard version 2.0. The Peppol standard coexists with OIOUBL in Denmark. 

The Accounting Law establishes the general requirements for companies' accounting. The new Accounting Law (Act no. 700 of May 14, 2022) replaces the previous Accounting Law of 1999.

The accounting obligation applies to nearly all commercial companies established in Denmark with commercial activities carried out in Denmark. 

Related resources

Related news about e-invoices in Denmark

Denmark Modernizes Its Bookkeeping Act to Promote the Digitalization of Accounting

The Danish Business Authority postponed this requirement on December 13th. A new timetable will be announced

e-Invoicing in Scandinavia: Sweden, Finland, Norway and Denmark

Sweden, Finland, Norway and Denmark were among the first countries to incorporate e-Invoicing

e-Invoicing in Denmark, Norway, Sweden, and Finland on the Horizon for 2019

In Northern Europe, PEPPOL network and its standards are set to move into the spotlight in 2019.