E-invoicing in Denmark: deadlines and rules

At a glance

Denmark has no B2B issuing mandate. Under the Bookkeeping Act, registered digital bookkeeping systems must be able to send and receive e-invoices (rollout 2024 to 2026). From 1 March 2027 businesses are enrolled in NemHandel automatically, with an opt-out.

Verified: 15 Oct 2026

Who is affected

Scope: Registered digital bookkeeping systems must be able to send and receive e-invoices (Bookkeeping Act); sole traders above DKK 300k since January 2026

Model and platform

Peppol 4-corner network

Platform: NemHandel (Peppol-based); Erhvervsstyrelsen is the Danish Peppol Authority

Invoices travel over the Peppol-based NemHandel network. From 1 Mar 2027 businesses are auto-enrolled with an opt-out. OIOUBL 3 was dropped in favour of Nemhandel BIS 4 (release candidate 2028).

Formats and networks explained

Formats

Channels and accreditation

Vendor accreditation

Peppol Authority agreement · Required: no

Operating an own Peppol Access Point requires OpenPeppol membership and an agreement with the Danish Peppol Authority; using an existing one needs none. Registration of digital bookkeeping systems is described in the research without procedure. Source: OpenPeppol · undated · verified 15 Oct 2026 · official

Receiving: how invoices reach you

Receiving duty: 2024 law Source: VATupdate · 27 Sept 2026 · verified 15 Oct 2026 · secondary

Rollout 2024 to 2026. The research states the duty on bookkeeping systems; it does not state a direct receiving duty for every business.

What to set up

• NemHandel registration (Businesses receiving e-invoices): Auto-enrolment from 1 Mar 2027 with opt-out.
• Peppol Access Point (Businesses and their bookkeeping systems): NemHandel runs on Peppol.

Sending: what buyers expect

No mandate today

Public sector

Public-sector e-invoicing since 2005 law Source: VATupdate · 27 Sept 2026 · verified 15 Oct 2026 · secondary

NemHandel / Peppol

Formats: OIOUBL

OIOUBL via NemHandel and Peppol since 2005.

Corporate buyers on SAP Business Network, Coupa, Tungsten or Basware: see Integrations.

Archiving

Retention period: 5 years Source: Skatteforvaltningen (Denmark) · 31 Jul 2026 · verified 16 Oct 2026 · official

The period starts: End of the financial year

• 5 years: Bogføringsloven (LOV 700 of 24 May 2022) §12; VAT ML §52c. 10 years for capital goods and property.
• Bogføringsloven §§15-16: registrations and vouchers must be stored in a digital bookkeeping system with automatic backup. Electronic storage abroad allowed if Skatteforvaltningen is notified and has full online access.

Integration points

• NemHandel registration (Businesses receiving e-invoices): Auto-enrolment from 1 Mar 2027 with opt-out.
• Peppol Access Point (Businesses and their bookkeeping systems): NemHandel runs on Peppol.

Common accounting and invoicing tools

e-conomic · Dinero · Billy · Uniconta

What this means for you

Generated from the decision rules of our check for four typical profiles. Your answers may differ; run the check for your case.

Check my obligations for Denmark

Deadlines

Sources

1. Den juridiske vejledning: opbevaring af regnskabsmateriale · Skatteforvaltningen (Denmark) · 31 Jul 2026 · verified 16 Oct 2026 · official
2. Briefing document: digital reporting and e-invoicing in Denmark · VATupdate · 27 Sept 2026 · verified 15 Oct 2026 · secondary
3. Peppol Authorities (Erhvervsstyrelsen for Denmark) · OpenPeppol · undated · verified 15 Oct 2026 · official
4. E-invoicing legislation research, status as of 15 October 2026 (internal evidence log) · einvoice project · 15 Oct 2026 · verified 16 Oct 2026 · secondary · internal document docs/research/einvoicing-legislation-2026-10.md
5. Adoption of the VAT in the Digital Age package · European Commission, DG TAXUD · 11 Mar 2025 · verified 15 Oct 2026 · official

Unverified items

We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text.

• The Bookkeeping Act duty applies to registered digital bookkeeping systems; whether it creates a direct receiving obligation for each business is not stated in the research.
• Status 'live' reflects the in-force system duty only; there is no B2B issuing mandate.
• Penalties, the small-business VAT regime and the Danish Peppol Authority's procedures are not covered by the research.
• No official Danish source link was captured; the Bookkeeping Act itself was not read.