- Denmark has proposed amendments for registered digital standard bookkeeping systems that would change how e-invoicing is presented and activated for users, with most rules intended to apply from January 1, 2027.
- Registered system providers would generally have to auto-register end customers in Nemhandel unless they are already registered or opt out within four weeks; existing unregistered customers must be notified by November 30, 2026.
- When creating an invoice, systems must check whether the recipient is registered in Nemhandel and show electronic sending as the first/default option, though sending an e-invoice would remain voluntary.
- Providers would need to verify the identity of end customers and users, generally via MitID for Danish users, including at first login for existing users and when certain master data is changed.
- Systems would have to pull fixed company master data (CVR number, name, address) directly from the Central Business Register, with those fields locked from user editing.
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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