Summary
- The Danish Business Authority has opened a public consultation on draft amendments to the Executive Order on digital standard bookkeeping systems.
- Providers would be required to register business customers for Nemhandel e-invoice receipt unless the customer opts out, and to set e-invoicing as the default issuance method.
- The consultation runs until 17 August 2026, with an expected entry into force on 1 January 2027.
Article
Article On 1 July 2026, the Danish Business Authority (Erhvervsstyrelsen) launched a public consultation on draft amendments to the Executive Order governing digital standard bookkeeping systems. The proposal shifts the Danish market towards an opt-out model for e-invoicing via Nemhandel, the country’s Peppol-based infrastructure.
Under the draft, providers of digital bookkeeping systems would be obliged to register their business customers to receive e-invoices via Nemhandel by default, unless the customer expressly opts out. In addition, when invoices are issued from these systems, e-invoicing must be presented as the default and prioritised method, ahead of PDF or paper alternatives. The measure aims to close the last mile of Denmark’s digital bookkeeping reform by ensuring that both incoming and outgoing invoice flows use structured Peppol formats.
Stakeholders — including bookkeeping and ERP software vendors, businesses and industry associations — have until 17 August 2026 to submit comments. If adopted, the amended Executive Order is expected to enter into force on 1 January 2027.
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