Last modified on 2025-12-19 in Blog
Peppol BIS 3.0, OIOUBL
NemHandel
Danish Tax Agency
Post-audit
2005
n/a
10 years
Denmark already makes e-invoicing mandatory for all invoices sent to public authorities and plans to extend this to B2B by 2026. Invoices are sent through NemHandel using either the Peppol BIS 3.0 or OIOUBL format to meet EU standards and keep invoicing clear and efficient. The plan is to simplify processes, ensure faster payments, and create a more transparent tax system.
The Danish government is strengthening its e-invoicing rules to make invoicing simpler, faster, and more transparent. Currently, all invoices to public authorities must be sent electronically, and by 2026 more businesses will be required to use e-invoicing. Companies will need to use either the Peppol BIS 3.0 or OIOUBL format through the NemHandel platform, ensuring every invoice meets EU standards and supports a fully digital system.
Denmark doesn’t really need strict e-invoicing rules to make it work, it’s already part of how businesses operate. The government is moving forward with its plan to make B2B e-invoicing mandatory for all businesses by January 1, 2026. Under the 2022 Bookkeeping Act, companies must use certified digital bookkeeping systems capable of sending and receiving structured electronic invoices in the Peppol BIS 3.0 or OIOUBL formats via the NemHandel platform.
Paper and PDF invoices will no longer meet the new requirements. Even though public sector invoicing has been digital since 2005, many private businesses are still preparing to adopt e-invoicing. Reports suggest that a significant number of companies have yet to fully implement the systems, showing that there’s still work to do to meet the 2026 deadline.
You do not need to know anything about e-invoicing standards or real-time reporting.
E-invoicing involves sending and receiving invoices in a structured electronic format, such as Peppol BIS 3.0 or OIOUBL, instead of using paper or PDFs. Denmark is mandating e-invoicing to modernize its business operations, enhance tax compliance, and align with EU digitalization goals.
In 2022, Denmark introduced the Bookkeeping Act, requiring all businesses to use certified digital bookkeeping systems capable of handling structured electronic invoices. The Act introduces a phased implementation, with medium and large companies required to comply by July 1, 2024, and all businesses with an annual turnover over DKK 300,000 by January 1, 2026.
As a result, many businesses are now adopting structured e-invoicing, recognizing that it streamlines operations, improves compliance, and fits Denmark’s rules to digital business practices.
Peppol (Pan-European Public Procurement Online) is a network that makes it easy for businesses and public authorities across different countries to send and receive electronic invoices, in a secure and standardized way. It provides a common set of technical standards, rules, and guidelines so that systems in different countries can work together smoothly and predictably.
OIOUBL (Open Invoice Business Language) is Denmark’s national standard for electronic invoicing. It allows businesses and public authorities to send and receive invoices in a structured digital format, making the process faster, more accurate, and easier to manage. Like Peppol, it ensures that different systems can communicate smoothly and reliably.
Denmark has been leading the way in digital invoicing for almost two decades. Back in 2005, the country made it mandatory for all suppliers to send electronic invoices when dealing with public authorities.
Now, every invoice sent to a government body must be electronic and follow a standard format through NemHandel, Denmark’s national invoicing platform. NemHandel is linked with the Peppol network and aligned with the EN 16931 European standard, ensuring that all invoices are handled in the same reliable way.
Every public authority has its own electronic address in the NemHandel Registry, making it easy for businesses to send invoices. Companies must also keep their invoices stored electronically for at least five years, and while no digital signature is needed, the information must stay accurate.
Denmark has not gone as far as some EU countries in making e-invoicing compulsory between businesses. The key step was the Bookkeeping Act of 2022, which requires businesses to keep their accounts in approved digital bookkeeping systems. These systems must be able to issue and receive structured e-invoices that follow European standards.
In practice, this means e-invoicing is not yet mandatory for all B2B dealings, but most companies are already preparing for it. Denmark has a wide choice of certified software providers more than 100 solutions on the market many of which are connected to Peppol, making it easy for businesses to send and receive standardized invoices when they want to.
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When it comes to business-to-consumer (B2C) invoicing, Denmark has not introduced any mandatory e-invoicing rules. Consumers can still receive traditional paper or PDF invoices, and businesses are free to choose how they bill their private customers.
That said, many companies are already moving toward digital formats because it makes the process faster and easier for both sides. E-invoicing systems connected to Peppol or NemHandel are available, but their use in the consumer market is voluntary. The focus so far has been on supporting businesses with better bookkeeping systems and ensuring they can meet EU standards if B2C e-invoicing becomes part of future legislation.
Denmark does not have fiscalisation. Instead, it focuses on compliance through the Bookkeeping Act of 2022, which requires businesses to use approved digital bookkeeping systems. These systems store structured data like e-invoices securely, giving authorities access when needed without monitoring every sale.
This reflects Denmark’s trust-based model and strong digital culture. Rather than relying on fiscal devices to prevent VAT fraud, the country depends on clear bookkeeping rules and modern digital systems to keep everything transparent.
In Denmark, the Bookkeeping Act requires businesses to use a digital bookkeeping system approved by the Danish Business Authority. If companies don’t comply with these rules for example, by using a system that isn’t registered, or failing to store accounting records digitally, they can face fines up to DKK 1,500,000.
On the tax side, Danish VAT law imposes a DKK 65 reminder fee for late VAT return submissions, if a return remains missing after a formal notice, there is also a DKK 800 fee, and in repeated non-compliance, the authorities may withdraw a company’s VAT registration.
Denmark has been using electronic invoices for public authorities since 2005. All invoices to the government must be sent digitally using the OIOUBL format through NemHandel. For business-to-business invoices, e-invoicing is not required yet, but many companies already use it because it is faster, safer, and easier to manage.
DDD Invoices makes this simple. We help you prepare invoices in the right format, send them securely through NemHandel and Peppol, and store them safely so you stay compliant.
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All businesses sending invoices to public authorities in Denmark (B2G) must use electronic invoicing. The invoices need to be in the OIOUBL format and sent through NemHandel. For business-to-business transactions (B2B), e-invoicing is still voluntary, but many companies already use it because it is faster and easier to manage.
If your business doesn’t follow the rules for public sector invoices, the Danish Business Authority can issue fines. Serious breaches can lead to fines of up to DKK 1,500,000 or even court action in extreme cases. For VAT issues, missing or incorrect invoices can result in smaller fees like DKK 65 for a late return or DKK 800 for a preliminary assessment, and repeated failures can risk your VAT registration.
Invoices to public authorities must be sent via NemHandel. You can do this through an approved invoicing software or a Peppol Access Point. Services like DDD Invoices can help format, send, and archive your invoices correctly, making sure you stay compliant without extra hassle.
Written by the Compliance team
Reviewed by Denis V. P.
DDD Invoices is an enterprise-grade platform delivering a powerful infrastructure for creating, sending, receiving and storing electronic documents. DDD Invoices enables software providers like ERPs, SaaS, eCommerce, POS systems, accounting & invoicing softwares, billing services and others, to easily adhere to global invoicing compliance requirements and shorten their time-to-market.