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
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37
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
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Public
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