- Denmark has postponed the next stage of its e-Invoicing rollout from January 1 to March 1, 2027, giving registered digital bookkeeping system providers two extra months to prepare for new NemHandel requirements.
- The changes do not create a general mandatory domestic B2B e-Invoicing regime; instead, businesses using registered bookkeeping systems may be registered in the NemHandelRegister unless they opt out within four weeks.
- Bookkeeping software must identify when an invoice recipient is registered and present structured e-Invoicing as a clear option when invoicing that recipient.
- Denmark plans to replace the current dual OIOUBL and Peppol BIS setup with a single Peppol-based specification, with migration expected to start around mid-2028 and the old formats phased out in 2029.
- Registered digital bookkeeping systems must also support SAF-T version 2.1 from January 1, 2027.
Source: fiscal-requirements.com
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Denmark Defers Voluntary Nemhandel E-Invoicing Campaign to March 2027
Summary
- Denmark has postponed new requirements for providers of registered bookkeeping systems from 1 January to 1 March 2027.
- Users must be notified that they will be registered in the Nemhandel e-invoicing register unless they opt out within four weeks.
- Bookkeeping systems must identify recipients registered in Nemhandel and present e-invoicing as a straightforward option, but Denmark is not introducing a general B2B mandate.
Extended article
The Danish Business Authority has deferred its voluntary electronic-invoicing campaign and related requirements for registered bookkeeping-system providers to 1 March 2027. Providers must notify users that they will be registered in the Nemhandel register while allowing them four weeks to opt out.
When a user creates an invoice manually, the system must indicate when the recipient is registered in Nemhandel and make electronic invoicing a clear option. The measure changes the default and system design rather than creating a general legal obligation to issue B2B e-invoices. Denmark also plans a gradual transition from OIOUBL and Peppol BIS toward a common Peppol-based specification.
External sources: Denmark deferral announcement | Nemhandel policy overview
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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