Tax Authority
Erhvervsstyrelsen
e-Invoicing in Denmark
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.
Obligation
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.
Format
Peppol BIS 3.0 and OIOUBL.
Digital Signature
Not mandatory.
Archiving
10 years.
Links of Interest
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
How does the Nemhandel network work?
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).
Can invoices be sent in OIOUBL format to the public administrations?
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.
What is the OIOUBL 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.
What is the Accounting Law?
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.
Who does the Accounting Law apply to?
The accounting obligation applies to nearly all commercial companies established in Denmark with commercial activities carried out in Denmark.
Related resources
Implementation of e-Invoicing around the world
The technical and legal requirements for e-Invoicing are different in each country. If you want to know the details and tax obligations of any particular country, just click on the map or choose a country from the dropdown list.
Related news about e-invoices in Denmark
Denmark: The Status of Electronic Invoicing and the Bookkeeping Act (SAF-T)
Starting in 2025, companies in Denmark are required to have systems capable of generating a SAF-T file
e-Invoicing in Scandinavia: Sweden, Finland, Norway and Denmark
Sweden, Finland, Norway and Denmark were among the first countries to incorporate e-Invoicing
One electronic invoicing solution. Multiple benefits.
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