Fiscal subject related
When it comes to B2G public procurement, the Danish government requires that e-invoices be exchanged via the NemHandel platform following the OIOUBL standard that is provided and maintained by the Danish Business Authority. Since April 2019, all public organizations have been required to handle electronic invoices following the European standard (EN-16931) due to the implementation of Directive 2014/55/EU.
The Danish Bookkeeping Act was implemented in May 2022. mandates that all companies use Digital Bookkeeping Systems (DBS) that can create and process electronic invoices. Regarding turnover, all B2G business categories have a final deadline 1. of January 2026 for compliance.
The NemHandel platform facilitates the safe transmission of invoices by acting as the national e-invoicing infrastructure. Economic operators are required to furnish the appropriate identity numbers and register in the NemHandel Registry (NHR). By giving IT suppliers rules and validation tools to guarantee adherence to e-invoicing standards, the Danish Business Authority promotes compliance.
Other news from Denmark
Denmark Publishes OIOUBL Schematron Hotfix Version 1.17.2
Denmark
Author: Ivana Picajkić
Denmark’s OIOUBL 2.1 schematron version 1.17.2 is an emergency hotfix that corrects invoice validation errors, updates VAT and currency validation rules, and helps prevent valid OIOUBL invoices from being wrongly rejected. The Danish Business Authority has released version 1.17.2 of the OIOUBL 2.1 schematron as an emergency hotfix. The update corrects a validation problem found in the previous 1.1... Read more
Denmark Sets Final Deadline to Exchange Old Banknotes
Denmark
Author: Ivana Picajkić
Denmark has set May 31, 2026, as the final deadline to exchange 1000-krone and older-series banknotes, after which they will lose all value and only the 2009 series will remain valid. With around DKK 3.3 billion still in circulation, authorities urge individuals to exchange notes in time at designated locations, as strict requirements apply and no exchanges will be possible after the deadline. Den... Read more
Denmark Moves Ahead with Digital Invoicing and Reporting
Denmark
Author: Ivana Picajkić
Denmark is advancing toward default digital invoicing by automatically enrolling businesses into the NemHandel network and promoting structured e-invoices, while preparing to transition to a single Peppol PINT standard by 2029. At the same time, new SAF-T 2.0 requirements from 2027 will introduce more detailed transaction-level reporting, reinforcing the shift toward fully digital tax compliance.... Read more
Denmark Launches Consultation on Transition to Unified Peppol-Based E-Invoicing
Denmark
Author: Ivana Picajkić
Denmark has launched a public consultation on a new e-invoicing strategy proposing a shift from the national OIOUBL format to a single Peppol-based standard (Nemhandel BIS 4) to reduce complexity and align with European frameworks. The transition will occur gradually until mid-2029, when Peppol will become mandatory and OIOUBL fully phased out. The Danish Business Authority has launched a public c... Read more
Denmark Introduces New E-Invoicing Standard and Roadmap
Denmark
Author: Ivana Picajkić
Denmark has announced a new e-invoicing roadmap that replaces the previously planned OIOUBL 3.0 with a new standard called Nemhandel BIS 4, based on EN 16931 and Peppol BIS 4.0 to improve international interoperability. The transition will occur gradually between 2028 and 2029, with the current OIOUBL 2.1 format remaining in use until it is phased out in July 2029 as part of Denmark’s preparations... Read more
Reminder: Denmark Plans to Remove Coffee and Chocolate Taxes and Introduce 0% VAT on Books
Denmark
Author: Ivana Picajkić
Denmark is proposing to abolish the coffee and chocolate taxes starting July 1, 2026, under draft Bill L 125, in order to simplify the tax system and reduce administrative burdens for businesses. The proposal also introduces a 0% VAT rate on printed books, e-books, and audiobooks, aligning their tax treatment with newspapers and supporting access to cultural products. Denmark is planning to remove... Read more
New document was uploaded: Technical country overview - Denmark
Denmark
Author: Ištvan Božoki
This document is a technical overview for a fiscalization system, specifically for Denmark’s cash register and SAF-T reporting framework. Read more