Electronic Invoicing in Denmark
Is e-invoicing mandatory in Denmark ?
Yes. In Denmark, all businesses must be capable of sending and receiving structured electronic invoices. 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 platform. Business-to-Business (B2B) invoices can be exchanged through either NemHandel or Peppol interoperability platforms.
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Key Deadlines
- No upcoming deadlines
Standards & Platforms
Platform
There is no governmental platform through which invoices in Denmark are required to be transferred, nor are there any other clearance requirements. 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 invoice is a structured e-invoice in OIOUBL or Peppol format, compliant with EN16931.
- For buyers: A legal invoice is one received in a compliant structured format (OIOUBL or Peppol), adhering to the EN16931 standard.
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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 | Since 2005 |
| B2B | Recommended | Ongoing |
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.
