Electronic Invoicing in Denmark
Is e-invoicing mandatory in Denmark ?
In Denmark, all businesses must be capable of sending and receiving structured electronic invoices. It is not mandatory to transmit B2B-invoices as e-invoices though. E-invoicing has been mandatory for Business-to-Government (B2G) transactions since 2005, meaning invoices to the public sector must be submitted electronically.
Who is affected?
All companies with a Danish VAT ID are required to comply with e-invoicing regulations.
Compliance requirements
Public sector suppliers must send electronic invoices using approved formats via the NemHandel or Peppol platforms. Business-to-Business (B2B) invoices can be exchanged through either NemHandel or Peppol interoperability platforms.
Want to learn more about e-Invoicing compliance?
Download our Global e-invoicing and Tax Compliance fact sheet here for more information.
Key Deadlines
- Active: Companies that are subject to the Danish Financial Statements Act. Commercial foundations and similar entities that are subject to the Danish Financial Statements Act.
- January 1st, 2026: Companies not obliged to submit annual reports to the Danish Business Authority but have a turnover of over DKK 300,000 in two consecutive years (class A)
Standards & Platforms
Platform
The government requires businesses to comply with the OIOUBL and Peppol formats, which means e-invoices must be transacted through the NemHandel or Peppol interoperability channels to meet the requirements.
What formats are required in Denmark?
Invoices must comply with the EN16931 standard and be formatted in either OIOUBL or Peppol BIS 3.0.
Archiving in Denmark
What are the archiving requirements in Denmark?
Invoices must be archived for five years from the end of the financial year to which they relate.
Legal invoice :
- For suppliers: A legal e-invoice is a structured e-invoice in OIOUBL or Peppol format, compliant with EN16931.
- For buyers: A legal e-invoice is one received in a compliant structured format (OIOUBL or Peppol), adhering to the EN16931 standard.
Want to know more about Basware’s archiving services?
Download our Basware Vault fact sheet here to learn more about our flexible and scalable solution.
Key Actions
- Ensure compliance – use NemHandel or Peppol for B2G invoices in accepted formats (OIOUBL or Peppol BIS 3).
Danish E-Invoicing and Archiving requirements at a glance:
| Requirement | Status | Timeline |
| B2G | Mandatory | Active |
| B2B | Partial | 2024-2026 depending on company parameters |
Supplier requirement: Must be able to send e-invoices in OIOUBL or Peppol format.
Buyer requirement: Must be able to receive and process e-invoices in OIOUBL or Peppol format.
Archiving requirement: Invoices must be retained for five years, ensuring integrity and authenticity.
