Bookkeeping Act Phase-In Complete; NemHandel by Default from July 2026

Summary

Under the 2022 Bookkeeping Act (Bogføringsloven), small Class-A companies (turnover > DKK 300,000) must use a registered or approved digital bookkeeping system from 1 January 2026, and from 1 July 2026 if using in-house systems. [globallawexperts.com], [cleartax.com]
The Danish Business Authority (Erhvervsstyrelsen) is launching a voluntary campaign so that, from 1 July 2026, all entities on registered systems will be automatically enrolled in NemHandel and prompted to issue e-invoices by default (with opt-out window). [kpmg.com], [kpmg.com]
Denmark will transition from OIOUBL to Peppol PINT (Nemhandel BIS 4) by 2028–2029, and SAF-T 2.0 generation will be required from 1 January 2027 for entities using registered bookkeeping systems. [kpmg.com], [e-invoice.app]

Article

NemHandel (4-corner Peppol) remains the backbone of Denmark’s e-invoicing infrastructure, mandatory for B2G since 2005 and increasingly the de-facto channel for B2B as the Bookkeeping Act’s phased timeline closes. KPMG Denmark’s 23 March 2026 update — informed by direct DBA briefings — confirms that affected companies will be notified about four weeks before the 1 July 2026 default registration, with an opt-out mechanism. Penalties under the Bookkeeping Act reach DKK 1.5m for non-compliance. Looking ahead, Denmark’s documentation strategy presented in March 2026 commits to phasing out OIOUBL by May 2029 in favour of Peppol PINT, and SAF-T 2.0 will harmonise charts of accounts and VAT codes across the country.
[kpmg.com] [kpmg.com], [e-invoice.app]

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