Denmark, like many EU countries, is gearing up for major regulatory changes such as VAT in the Digital Age (ViDA). The country is moving toward a more automated digital economy by updating its e-invoicing standards, strengthening digital bookkeeping rules, and aligning national systems with future EU requirements
What’s Changing in Denmark: New E-Invoicing, SAF-T 2.0, and ViDA Requirements
Public
Denmark
Author: Ivana Picajkić
Category:
Fiscal subject related
Views:
388
Content accuracy validation date:
05.12.2025
Content accuracy validation time:
08:56h
.
Modernising e-Invoicing standards
Denmark is updating its national document formats as part of a long-term digital strategy.
OIOUBL 2.1
- Published on 14 October 2025,
- Introduces optional fields for CO₂ and climate-related data,
- Helps reduce manual reporting for businesses.
OIOUBL 3.0
- Upgrade postponed to early 2026,
- Extra time is needed for further analysis and cost evaluation.
SAF-T 2.0
- Final review is underway,
- Expected publication: end of 2025,
- Will support more structured, automated financial data management.
Public sector e-Invoicing expands
Denmark already requires all suppliers to send e-invoices to public authorities (B2G).
Now the government is considering the next step: public authorities sending e-invoices to businesses (G2B).
If approved, this could eliminate remaining paper and PDF workflows and streamline communication between the public and private sectors.
Digital bookkeeping requirements for all businesses
There is currently no mandate for B2B or B2C e-invoicing. However, under the 2022 Bookkeeping Act, all businesses must be capable of digital bookkeeping and issuing e-invoices.
Compliance deadlines:
- January 2026 → Standard bookkeeping systems,
- July 2026 → In-house developed systems.
Preparing for ViDA (Starting July 2030)
With ViDA introducing EU-wide digital VAT reporting, Denmark is reviewing new requirements to increase automation in national bookkeeping systems.
Proposed measures include:
- 70% e-invoicing adoption by 2027,
- Mandatory registration in the Nemhandelregisteret (with opt-out),
- API-based integration with Nemhandel for automatic identification of e-invoice recipients.
These rules would first apply to Standard Digital Bookkeeping Systems, then later to customised or in-house systems.
What should businesses expect?
Over the next few years, businesses operating in Denmark will see:
- more structured, standardised e-invoicing,
- stricter digital bookkeeping requirements,
- greater automation in financial workflows,
- alignment with EU-wide ViDA digital reporting.
Denmark’s early action puts it among the leading EU countries in digital compliance. Now is the right time for companies to review their systems, strengthen integrations, and prepare for upcoming EU and national obligations
Other news from Denmark
Denmark Moves Forward With Digital Bookkeeping as OIOUBL 3.0 is Cancelled
Public
Denmark
Author: Ivana Picajkić
Denmark
Author: Ivana Picajkić
In 2026, Denmark completes the final rollout of its Digital Bookkeeping Act, extending mandatory electronic accounting and invoicing to around 118,000 additional businesses from 1 January 2026, with in-house systems granted a transition period until 1 July 2026. At the same time, the planned OIOUBL 3.0 e-invoice format has been formally cancelled, creating short-term technical uncertainty as autho... Read more
New document was uploaded: EV-chargers from the Fiscalization Perspective in Denmark
Denmark
Author: Ivana Picajkić
The purpose of this document is to explain rules regarding the treatment of EV chargers for electric vehicles in Denmark in relation to fiscalization. The document will explain whether they are subjects of fiscalization or not, whether there are some special rules and regulations, or if there are some special rules. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Denmark Proposes Major Tax Reform: Chocolate and Coffee Taxes to Be Abolished
Denmark
Author: Ivana Picajkić
Denmark has proposed a broad tax reform under the 2026 Finance Act that would abolish the chocolate, confectionery, and coffee taxes, introduce zero VAT on books, and simplify the tax system to reduce everyday costs and support social and economic priorities. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Denmark’s Economic Council Rejects Lower VAT on Groceries
Public
Denmark
Author: Ivana Picajkić
Denmark
Author: Ivana Picajkić
Denmark’s Economic Council advises against lowering VAT on food, citing high costs, management difficulties, and minimal benefits for needy households. They recommend direct financial support for low-income families and subsidies for healthy food instead, emphasizing the simplicity of Denmark’s current single VAT rate of 25%. Denmark’s top economic advisers have warned against lowering VAT o... Read more
Denmark Introduced New Coins Featuring the Current Monarch
Public
Denmark
Author: Ivana Picajkić
Denmark
Author: Ivana Picajkić
Denmark introduced redesigned coins on December 2, 2025, featuring King Frederik X through updated portraits and monograms, along with a new symbol inspired by the octagonal layout of Amalienborg Palace Square. The new designs apply to the 20-, 10-, 5-, 2-, and 1-krone coins, while all existing coins remain legal tender and continue to circulate. Danmarks Nationalbank introduced new Danish coins i... Read more
Denmark Announces New Nemhandelsregister Update
Public
Denmark
Author: Ivana Picajkić
Denmark
Author: Ivana Picajkić
Denmark has announced a new Nemhandelsregister (NHR) update—covering NHR Core, API, SMP, and PoRS—bringing stability, security enhancements, and a key fix ensuring the validator now correctly handles overlapping profiles. The release, deployed to demo on 19 November and expected in production on 26 November 2025, may cause brief disruptions but requires no actions from market participants. The Dan... Read more