- Mandatory e-Invoicing for B2G Transactions: Denmark mandates electronic invoicing for all Business-to-Government (B2G) transactions, requiring public authorities to accept and process eInvoices compliant with the European Standard (EN 16931) through the NemHandel platform.
- No B2B or B2C Mandates: Currently, there are no legal requirements for businesses to use electronic invoices in Business-to-Business (B2B) or Business-to-Consumer (B2C) transactions. However, the 2022 Bookkeeping Act requires all businesses to have systems capable of sending and receiving eInvoices by January 2026.
- Adoption of Standards and Infrastructure: Denmark has adopted the European eInvoicing standard (EN 16931) and utilizes the NemHandel platform for secure eInvoice exchanges. The upcoming OIOUBL 3.0 standard, mandatory from November 15, 2025, will enhance eInvoicing capabilities, including structured invoice responses and improved interoperability
Source ec.europa.eu
See also
Briefing Document: Digital Reporting and E-invoicing in Denmark – VATupdate
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
Latest Posts in "Denmark"
- Denmark Plans 2028 VAT Cut on Food to Ease Prices and Promote Healthier Diets
- VAT Applies to Gospel Choir Teaching; Not Exempt as School, Vocational, or Cultural Activity
- Tax Authority Will Not Reduce Repayment Claims by Suppliers’ Savings After ATP PensionService Ruling
- Extraordinary Change of VAT Liability Due to Gross Negligence in Reporting and Calculation Methods
- Briefing Document & Podcast: E-Invoicing and E-Reporting in Denmark
