Denmark is expanding its long-standing public sector e-invoicing mandate to the private sector under the new Bookkeeping Act, requiring medium and large businesses to adopt certified digital systems starting in 2024. This phased rollout aims to modernize financial processes, enhance transparency, and align with EU digital trade standards, with full inclusion of most businesses by 2026.
Denmark Expands E-Invoicing Requirements to the Private Sector
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Denmark
Author: Ivana Picajkić
Category:
Fiscal subject related
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2526
Content accuracy validation date:
16.07.2025
Content accuracy validation time:
08:34h
Denmark has been a leader in electronic invoicing since 2005, when it made digital invoices mandatory for public sector suppliers. These invoices are sent through the national platform NemHandel, which ensures secure and standardized data exchange. With the new Danish Bookkeeping Act, the country is now extending e-invoicing requirements to private businesses, aiming to modernize financial processes and improve transparency.
The Danish government wants to simplify bookkeeping, reduce paper use, and support secure digital transactions. E-invoicing helps businesses avoid manual errors, speeds up payments, and strengthens fraud prevention. It also supports Denmark’s goal of aligning with EU-wide digital trade practices.
Developments in Danish e-Invoicing Law:
- Since 2005, e-invoicing is mandatory for all public sector transactions,
- From July 2024, medium and large businesses using standard accounting software must switch to certified bookkeeping systems,
- From January 2025, this also applies to companies using custom-developed software,
- From January 2026, the rules will include financial institutions and individually managed businesses with more than 300,000 DKK in annual revenue,
- Invoice formats include OIOUBL (UBL 2.0) and Peppol BIS 3.0,
- Invoices must be archived for at least five years,
- Electronic signatures are not mandatory.
Smaller businesses are not required to adopt certified e-invoicing yet but must still comply with other bookkeeping and archiving rules.
The NemHandel platform remains the central tool for exchanging e-invoices with Danish public institutions. Businesses must connect through certified access points to ensure their invoices meet security and data standards.
Denmark also promotes the Peppol network, which allows cross-border invoice exchange and supports international trade. Peppol uses the same data formats as NemHandel and is overseen nationally by the Danish Business Authority.
In summary, Denmark’s shift to mandatory e-invoicing is part of a broader move to digital bookkeeping. While public sector e-invoicing has been standard for years, private businesses are now being brought into the same framework to ensure consistency, reduce fraud, and improve efficiency.
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