E-invoicing in Denmark

Key facts

Model

No B2B e-invoicing regime in force today.

Formats

• OIOUBL 2.1
• OIOUBL 3.0
• Peppol BIS Billing 3.0
• EN 16931 (UBL 2.1)

Network / platform

NemHandel and Peppol

Archiving period

5 years

Penalties

Not stated in the sources we checked

Timeline

Each step says who is affected and, where the source states it, whether the obligation is to send, receive or both.

1. 18 April 2019B2GIn forcesend and receive

   All public entities must receive and process EN 16931 e-invoices via NemHandel; e-invoicing is mandatory for all B2G transactions (start date of the supplier obligation not stated in the source)

Details and caveats

No B2B e-invoicing mandate, but the 2022 Bookkeeping Act requires businesses to use certified digital bookkeeping systems that can send, receive and store e-invoices (via Peppol and NemHandel) and produce SAF-T files on request; per the EC factsheet, remaining businesses with turnover above DKK 300,000 had to comply by January 2026 (July 2026 for in-house systems). OIOUBL 3.0 was expected to become mandatory from 15 Nov 2025 with OIOUBL 2.1 phased out by 15 May 2026 (dates labelled 'expected' in the source). EC factsheet last updated Aug 2025. Archiving: bookkeeping and accounting material must be kept for 5 years from the end of the financial year it relates to (Danish Tax Agency guidance on the Bookkeeping Act).

ERP support in Denmark

• Dynamics 365 Business Central — via access-point provider
• Dynamics 365 Finance & Operations — native support
• NetSuite — via add-on
• Odoo — native support

FAQ

Related

• Which European countries mandate B2B e-invoicing?
• Receiving vs sending: phased e-invoicing obligations
• E-invoicing checklist for multi-country companies
• Is your ERP ready for e-invoicing mandates?
• EU level: ViDA and cross-border digital reporting
• Recorded rule changes
• VAT rates in Denmark
• VAT number format for Denmark
• Country code DK (ISO 3166-1)