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Denmark Proposes New Digital Bookkeeping Rules to Promote E-Invoicing

  • Denmark’s Business Authority has proposed new rules for registered standard digital bookkeeping systems to encourage wider voluntary use of e-invoicing, not to create a general B2B e-invoicing mandate.
  • Businesses using these systems would generally be auto-registered in NemHandel for e-invoicing unless they opt out, and e-invoicing would be shown as the first invoicing option when possible.
  • Providers would also need stronger security and data-integrity measures, including identity verification, protection of company master data, better record searchability, and blocking deletion of required accounting material.
  • The proposal applies only to registered standard systems, not customized/non-registered ones, and could add about 125,000 businesses to the e-invoicing infrastructure.
  • Most rules would start on January 1, 2027, with customer-notification requirements beginning November 30, 2026; the consultation closes August 17, 2026.

Source: fiscal-requirements.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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