- Denmark has delayed the new requirements for registered bookkeeping systems from 1 January 2027 to 1 March 2027.
- Digital bookkeeping systems must support electronic invoicing in OIOUBL and Peppol BIS formats and generate SAF-T files; for now, SAF-T only needs header data, with broader reporting changes expected to be clarified during 2027.
- E-invoicing will not be mandatory yet, but providers must prompt users about automatic registration in the NemHandel Register, allow opt-out within four weeks, and register users within that period.
- When invoices are created manually, the system must clearly show whether the recipient is registered in NemHandel so e-invoicing can be selected easily.
- Denmark plans to phase out OIOUBL and Peppol BIS in favor of a single Peppol-based e-invoice specification starting mid-2028, with full phase-out by mid-2029.
Source: kpmg.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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