Invoicing compliance in Denmark
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Timeline
Current and upcoming regulation for Denmark.B2GDenmark
B2G e-invoicing mandate established and expanded
Denmark became the first country in Europe to mandate electronic invoicing to public authorities.
Denmark became the first country in Europe to mandate electronic invoicing to public authorities.
NemHandel Denmark
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Peppol
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B2BB2GDenmark
Digital Bookkeeping Act — phased rollout in progress
Denmark’s 2022 Bookkeeping Act requires businesses to use certified digital bookkeeping systems capable of issuing and receiving structured e-invoices (Peppol BIS 3.0 and OIOUBL) and generating SAF-T files on demand.
Denmark’s 2022 Bookkeeping Act requires businesses to use certified digital bookkeeping systems capable of issuing and receiving structured e-invoices (Peppol BIS 3.0 and OIOUBL) and generating SAF-T files on demand.
NemHandel Denmark
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Peppol
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B2GDenmark
Updated OIOUBL validation rules mandatory
Schematron validation rules v1.17.2 for OIOUBL 2.1 became mandatory for all NemHandel e-invoicing, following the January 2026 cancellation of OIOUBL 3.0.
Schematron validation rules v1.17.2 for OIOUBL 2.1 became mandatory for all NemHandel e-invoicing, following the January 2026 cancellation of OIOUBL 3.0.
B2BDenmark
Domestic e-reporting obligation (estimate)
Denmark is expected to introduce a domestic digital reporting requirement for B2B transactions, potentially replacing the annual VAT client listing. The Bookkeeping Act already authorizes the government to establish a common public data reception for e-documents, laying the groundwork for a future continuous transaction control (CTC) model. Nothing has been formally announced — Denmark’s stated focus is ViDA readiness by 2030.
Denmark is expected to introduce a domestic digital reporting requirement for B2B transactions, potentially replacing the annual VAT client listing. The Bookkeeping Act already authorizes the government to establish a common public data reception for e-documents, laying the groundwork for a future continuous transaction control (CTC) model. Nothing has been formally announced — Denmark’s stated focus is ViDA readiness by 2030.
B2BB2GDenmark
Migration to NemHandel BIS 4, the single unified format
Following the cancellation of OIOUBL 3.0, Erhvervsstyrelsen announced NemHandel BIS 4 in February 2026 — a Danish implementation of Peppol BIS 4 using a PINT-like methodology — as the single standard replacing the dual-format landscape (OIOUBL 2.1 + Peppol BIS 3.0). Technical specifications are defined with stakeholder workgroups through 2027; release candidates and gradual migration run from 2028, and NemHandel BIS 4 becomes the primary standard by mid-2029. OIOUBL 2.1 remains in force until July 2029.
Following the cancellation of OIOUBL 3.0, Erhvervsstyrelsen announced NemHandel BIS 4 in February 2026 — a Danish implementation of Peppol BIS 4 using a PINT-like methodology — as the single standard replacing the dual-format landscape (OIOUBL 2.1 + Peppol BIS 3.0). Technical specifications are defined with stakeholder workgroups through 2027; release candidates and gradual migration run from 2028, and NemHandel BIS 4 becomes the primary standard by mid-2029. OIOUBL 2.1 remains in force until July 2029.
B2BEU
VAT in the Digital Age (ViDA) — cross-border e-invoicing
The EU ViDA Directive (adopted March 2025) requires mandatory e-invoicing and digital reporting for all intra-EU B2B transactions. Denmark, as an EU member state, must comply by this date. This is expected to accelerate the introduction of a domestic B2B e-invoicing transmission mandate ahead of the deadline.
The EU ViDA Directive (adopted March 2025) requires mandatory e-invoicing and digital reporting for all intra-EU B2B transactions. Denmark, as an EU member state, must comply by this date. This is expected to accelerate the introduction of a domestic B2B e-invoicing transmission mandate ahead of the deadline.