E-invoicing rules · Denmark (DK)
E-invoicing in Denmark
Is e-invoicing mandatory in Denmark?
No B2B mandate yet. Denmark has required e-invoices for public sector suppliers since 2005, and its Bookkeeping Act now requires businesses to use digital bookkeeping systems that can send and receive e-invoices.
Key dates
-
In force
E-invoices mandatory for suppliers to the public sector (NemHandel).
-
Upcoming
ViDA: e-invoicing mandatory for intra-EU B2B supplies.
At a glance
- B2B status
- No B2B mandate
- Public sector (B2G)
- Mandatory since 2005 via NemHandel (OIOUBL or Peppol BIS).
- Formats
- OIOUBL, Peppol BIS Billing 3.0
- Transmission
- NemHandel or Peppol.
- Reporting
- No transaction-level e-reporting.
- Tax authority
- Danish Business Authority (Erhvervsstyrelsen)
Freelancers and small businesses
Businesses above the bookkeeping thresholds must use a registered digital bookkeeping system; PDF invoices between businesses are still accepted.
Cross-border sales within the EU
Under the VAT in the Digital Age (ViDA) package adopted in 2025, structured e-invoicing and near real-time digital reporting become mandatory for intra-EU B2B supplies from 1 July 2030, with EN 16931 as the default standard. Since 2025, member states may also introduce domestic B2B e-invoicing mandates without asking the EU for a derogation.
Using InvoBox in Denmark
InvoBox already opens incoming Peppol BIS Billing 3.0 XML files and shows them as a readable invoice. Issuing e-invoices for Denmark is not available yet.
Create a free accountFrequently asked questions
Is e-invoicing mandatory in Denmark?
No B2B mandate yet. Denmark has required e-invoices for public sector suppliers since 2005, and its Bookkeeping Act now requires businesses to use digital bookkeeping systems that can send and receive e-invoices.
Which e-invoice formats are used in Denmark?
OIOUBL, Peppol BIS Billing 3.0. Transmission: NemHandel or Peppol.
What does it mean for freelancers and small businesses in Denmark?
Businesses above the bookkeeping thresholds must use a registered digital bookkeeping system; PDF invoices between businesses are still accepted.
When is e-invoicing required for cross-border sales within the EU?
Under the VAT in the Digital Age (ViDA) package adopted in 2025, structured e-invoicing and near real-time digital reporting become mandatory for intra-EU B2B supplies from 1 July 2030, with EN 16931 as the default standard. Since 2025, member states may also introduce domestic B2B e-invoicing mandates without asking the EU for a derogation.
Rules change, and some dates above are still being finalised. Confirm the current requirements with Danish Business Authority (Erhvervsstyrelsen) or your tax adviser before you act. This page is general information, not tax advice.