This document is a country compliance overview for Denmark, focused on how retailers/webshops must record, report, and document online sales. It explains how online sales in Denmark are treated from a fiscalization, VAT, accounting, and consumer-protection perspective. Read more

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 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 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 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 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

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