# Denmark — e-invoicing and tax compliance

> E-invoicing mandates, regulations and Invopop coverage for Denmark.

Country: Denmark
ISO 3166-1 alpha-2: DK
Region: Europe
Currency: DKK
Invopop coverage: Covered — available in production
Tax authority: Skattestyrelsen (SKAT)
Archiving period: 5 years from the end of the financial year
E-signature requirement: not_required
Last updated: 2026-08-19 10:26:11

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## E-invoicing mandates by channel

| Channel | Status | Format | Infrastructure | Model | Effective date | Scope / deadline |
|---|---|---|---|---|---|---|
| B2G | Mandatory | OIOUBL 2.1, Peppol BIS Billing 3.0 | NemHandel / Peppol | Peppol 4-corner | — | Mandatory since February 2005 |
| B2B | Not required | Peppol BIS Billing 3.0, OIOUBL 2.1 | Peppol / NemHandel | Post-audit | — | — |
| B2C | Not required | — | — | — | — | — |
| E-Reporting | Upcoming | SAF-T | — | — | — | SAF-T supplied on demand during SKAT audits; a periodic obligation is expected around 2028. |

Channel keys: B2G = business-to-government, B2B = business-to-business, B2C = business-to-consumer, E-Reporting = periodic transaction reporting to the tax authority.

## Invopop coverage

Formats, networks and systems Invopop supports in this country.

### Peppol BIS 3.0

The EN 16931-aligned UBL and CII profile carried over the Peppol network. Invopop generates Peppol BIS 3.0 from a single GOBL source and delivers it to the recipient's Access Point, converting any inbound documents back to GOBL.

- **EN 16931 aligned** — Every document is validated against the EN 16931 core standard and local Peppol BIS 3.0 CIUS rules before it reaches the network.
- **UBL 3.0 syntax** — Generated as Peppol BIS Billing UBL accepted by every Access Point on the network.
- **Single GOBL source** — The same input drives BIS 3.0 alongside any other downstream format you need.
- **Network-ready** — Pairs with the Peppol app for transmission, participant lookup, and inbound receipt.

Docs: https://docs.invopop.com/apps/peppol

### NemHandel

Denmark's national e-invoicing infrastructure, connected to the Peppol network. Invopop generates OIOUBL and Peppol BIS 3.0, calculates Danish VAT, and routes documents to recipients by their GLN or EAN identifiers across B2G, B2B, and B2C.

- **OIOUBL invoices** — Invopop produces invoices in the Danish OIOUBL format based on UBL 2.1 to meet national NemHandel requirements.
- **Peppol BIS 3.0 delivery** — EN 16931-compliant Peppol BIS 3.0 documents are generated for exchange across the Peppol network NemHandel connects to.
- **Send over NemHandel** — Invoices are routed through the NemHandel infrastructure to reach Danish public bodies and businesses without manual handling.
- **Address by GLN and EAN** — Recipients are targeted using their registered GLN or EAN location numbers required for delivery.
- **Danish VAT calculation** — Danish VAT rates and line and document totals are computed from the minimal sales data you send.

Docs: https://docs.invopop.com/apps/denmark

### PDF

The universal visual invoice that works for any recipient. Invopop renders a branded, multilingual PDF from the same GOBL source, with every field the destination country requires, locale-correct formatting, and built-in email or webhook delivery.

- **Every field, every format** — PDFs include every field the destination country requires, automatically.
- **Localized in 10+ languages** — Issue invoices in English, Spanish, German, Italian, Portuguese, Arabic, Greek, Polish, and more, with locale-correct date and number formatting.
- **Built-in email delivery** — Invoices are emailed directly to clients from Invopop's domain or your own.
- **Invoices, credit notes and more** — Produce standard invoices, proforma invoices, credit notes, corrective documents, and receipts.
- **Customisable templates** — Templates support logo configuration, standard page layouts, and per-locale formatting.
- **Built on GOBL** — Rendered from GOBL, the open-source invoicing standard, for full transparency and no vendor lock-in.

Docs: https://docs.invopop.com/apps/pdf-generator

## Timeline

Dated milestones in this country's mandate rollout.

### 2005–2019 — B2G e-invoicing mandate established and expanded

Denmark became the first country in Europe to mandate electronic invoicing to public authorities.

| System | Invopop support | Notes |
|---|---|---|
| NemHandel / OIOUBL | supported | Electronic invoicing to all Danish public authorities via NemHandel, using the OIOUBL format. Mandatory since February 2005. |
| PEPPOL BIS Billing 3.0 | supported | From April 2019, all public authorities must also accept invoices compliant with the EU standard EN 16931 via PEPPOL. |

### MAY 2022 — OIOUBL 2.1 in mandatory use

OIOUBL 2.1 became the required version for public-sector invoicing over NemHandel.

### 1 JAN 2024 — POS electronic sales registration

Electronic sales registration became mandatory for businesses with turnover between DKK 50,000 and DKK 10 million.

### NOW — 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. Phase 1: Medium/large companies (classes B, C, D) using certified standard systems — 1 Jul 2024. Phase 2: Same companies using custom/self-developed systems — 1 Jan 2025. Phase 3: All businesses with turnover > DKK 300,000 for two consecutive years, incl. foreign entities with Danish VAT registration — 1 Jan 2026. Phase 4: Remaining businesses using in-house developed systems — no earlier than 1 Jul 2026.

### 15 MAY 2026 — Updated OIOUBL validation rules mandatory

Schematron validation rules v1.17 for OIOUBL 2.1 become mandatory for all B2G e-invoicing. This follows the January 2026 cancellation of OIOUBL 3.0, with Denmark now converging on a single Peppol-aligned standard.

### ≈ 2028 — 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.

### FUTURE (TBD) — Single unified PEPPOL-aligned format

Following the cancellation of OIOUBL 3.0 in January 2026, Erhvervsstyrelsen is developing a single unified standard to replace the current dual-format landscape (OIOUBL 2.1 + Peppol BIS 3.0). This is likely to be based on Peppol PINT or a Danish National CIUS of EN 16931. Details and timelines will be published once the technical specification is finalized.

### 1 JUL 2030 — 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.

## Regulations

- Bogføringsloven (2022) (Danish Bookkeeping Act, incl. digital bookkeeping)
- Momsloven (Danish VAT Act)
- Momsbekendtgørelsen (Ministerial Order on VAT)
- Momslovens § 13 (VAT exemptions)
- Momslovens §§ 34–36 (Zero-rated supplies)

## Integrations

- Peppol BIS 3 0

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## Source

- Canonical page (human): https://www.invopop.com/coverage/denmark
- This document (markdown): https://www.invopop.com/coverage/denmark.md
- Site index for LLMs: https://www.invopop.com/llms.txt
- All countries (markdown): https://www.invopop.com/coverage.md
- Developer docs: https://docs.invopop.com/compliance/denmark