E-invoicing in Denmark

Live Confidence: high Checked 21 Jul 2026

ModelDigital bookkeeping + Peppol · NemHandel (Erhvervsstyrelsen)

Required formatOIOUBL 2.1 and Peppol BIS Billing 3.0 (both must be supported); Nemhandel BIS 4 / Peppol PINT planned

TimelineDigital bookkeeping phased 2024–26 · OIOUBL→BIS 4 by mid-2029

Who is in scope

Almost all Danish bookkeeping-obligated entities. The obligation attaches to the SYSTEM, not the invoice: keep books digitally in a registered system, store records in the cloud, and be able to send and receive e-invoices in OIOUBL and Peppol BIS. It is not a transaction-reporting mandate to the tax authority. Roughly 67,600 businesses are voluntarily registered as e-invoice recipients. The BIS 4 migration covers invoice, credit note and invoice response only — other OIOUBL documents (e-order, e-receipt) are unscheduled.

Key dates

1 Jul 2024 Registered bookkeeping systems must meet the functional requirements, including OIOUBL and Peppol support.
1 Jan 2025 Companies filing under the Financial Statements Act (ÅRL) §3(1) — accounting classes B/C/D — using a registered system.
1 Jan 2026 Sole proprietorships, associations and other entities outside ÅRL §3(1) with net turnover above DKK 300,000 in two consecutive years (~118,000 entities). Offset fiscal years start at their 2026 financial year, not mid-period.
1 Jul 2026 Entities on non-registered or self-developed systems must comply.
1 Jan 2027 Registered systems must support SAF-T 2.0.
2026–2027 New EN 16931 version and Peppol BIS 4 published (2026); Danish national extensions for Nemhandel BIS 4 developed (2027).
Nov 2027 – May 2028 Nemhandel BIS 4 release-candidate period.
May – Nov 2028 Nemhandel BIS 4 phase-in.
Nov 2028 – May 2029 OIOUBL 2.1 phase-out; transition complete mid-2029.

What practitioners get burned by

Three corrections. (1) OIOUBL 3 was CANCELLED — confirmed in Erhvervsstyrelsen's March 2026 document strategy. Anyone who built for OIOUBL 3 in 2024–25 has stranded work, and the European Commission's own country page still wrongly says OIOUBL 3.0 became mandatory in November 2025. (2) Denmark is repeatedly mis-described as having a B2B e-invoicing mandate; it does not — the duty attaches to the bookkeeping system, so the compliance question is 'is your system on the Danish register', which catches foreign ERPs out. (3) A DRAFT amendment would auto-enrol businesses into the Nemhandel register unless they opt out, but sources disagree on timing — one says default e-invoicing from July 2026, another says rules in force 1 Jul 2026 with notification by 30 Nov 2026 and auto-registration 1 Jan 2027. Unresolved; treat as draft.

Sources

4 of 6 are primary sources. Mandate dates move — treat this page as a starting point and confirm against the primary source before committing a plan.

primary Erhvervsstyrelsen (Danish Business Authority) — document strategy published 2026-03-09, version 2026-03-05
primary Erhvervsstyrelsen (Virk) date unknown
primary Erhvervsstyrelsen — NemHandel accessed 2026-07-21
secondary KPMG 2026-03-23
secondary VATupdate 2026-06-30
primary European Commission last updated 2025-08-14 — STALE and WRONG: still says OIOUBL 3.0 becomes mandatory November 2025