Denmark is advancing its digital transformation by updating e-invoicing standards and strengthening digital bookkeeping rules, including new versions of OIOUBL and SAF-T expected by the end of 2025. Looking ahead to EU ViDA requirements, the country plans higher e-invoice adoption and tighter system integration, positioning Denmark as a leader in automated business transactions
Denmark Advances with E-Invoicing and Digital Bookkeeping Plans
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Denmark
Author: Ivana Picajkić
Category:
Fiscal subject related
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940
Content accuracy validation date:
04.11.2025
Content accuracy validation time:
08:29h
Denmark is continuing its work to modernise business transactions through e-invoicing and digital bookkeeping. The Danish Business Authority is developing new standards and updates that will support automation, improve data quality, and prepare the country for future EU rules.
Updates to e-invoicing standards
Denmark is still working on a long-term strategy for national document standards. The planned OIOUBL 3.0 update has been delayed while authorities complete further analysis and cost assessments. The final strategy is now expected in early 2026.
In the meantime, a new Release Candidate for OIOUBL 2.1 was published on 14 October 2025. It includes optional fields for CO₂ and climate-related data, helping companies reduce manual reporting. A final version is expected by the end of October 2025.
The new version of SAF-T 2.0, the digital bookkeeping and audit data format, is also in its final review stage and should be published by the end of 2025.
E-Invoices in public sector transactions
Currently, businesses must send e-invoices when billing public authorities (B2G). A new recommendation proposes that public entities should also send e-invoices to businesses (G2B). This proposal is under review by the Economic Development Agency with support from the Business Authority.
Future requirements for digital bookkeeping systems
With the EU ViDA rules on digital reporting coming in July 2030, Denmark is considering new requirements for bookkeeping systems to increase automation and e-invoice usage. Proposals include:
- Reaching 70% e-invoicing adoption by 2027,
- Requiring companies to register in Nemhandelregisteret (NHR) but allowing opt-out,
- API integration with Nemhandel so e-invoice recipients are identified automatically.
These obligations would first apply to “Standard Digital Bookkeeping Systems,” but later also to “Specially Developed Systems.”
Denmark is moving steadily toward a fully digital, automated invoicing environment, ahead of many other EU countries. Businesses operating in Denmark should expect:
- More structured and standardised e-invoicing,
- Stronger digital bookkeeping requirement,
- Gradual alignment with EU-wide ViDA reporting rules.
Other news from Denmark
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Denmark Moves Ahead with Digital Invoicing and Reporting
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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
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Author: Ivana Picajkić
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Denmark Introduces New E-Invoicing Standard and Roadmap
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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
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New document was uploaded: Technical country overview - Denmark
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This document is a technical overview for a fiscalization system, specifically for Denmark’s cash register and SAF-T reporting framework. Read more
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Denmark to Replace OIOUBL with NemHandel BIS 4
Public
Denmark
Author: Ivana Picajkić
Denmark
Author: Ivana Picajkić
Denmark will gradually replace the OIOUBL 2.1 e-invoicing format with NemHandel BIS 4, a new Peppol-based standard aligned with EN-16931 and future EU ViDA requirements, with migration planned between 2028 and mid-2029. On February 24, 2026, the Danish Business Authority announced that the national e-invoicing format OIOUBL 2.1 will be gradually replaced by NemHandel BIS 4, a new format based on t... Read more