Fiscal subject related
Denmark is accelerating its move toward fully digital finance, signaling a shift from optional to expected use of e-invoicing and structured reporting.
The Danish Business Authority plans to automatically enroll businesses using registered bookkeeping systems into the NemHandel e-invoicing network, unless they opt out. Once registered, companies will be able to receive structured e-invoices by default.
At the same time, Denmark is preparing to simplify invoice formats. The country will gradually move from its current dual system (OIOUBL and Peppol BIS) to a single standard based on Peppol PINT, with full transition expected by 2029.
From mid-2026, e-invoicing will effectively become the default option. Accounting systems will be required to check whether customers can receive e-invoices and encourage businesses to use this format, even though it is not yet formally mandatory.
In parallel, new SAF-T 2.0 requirements will introduce more detailed reporting obligations. From 2027, businesses will need to provide transaction-level data aligned with standardized accounting and VAT structures.
Overall, Denmark is not imposing a strict mandate yet, but is reshaping systems and rules so that digital invoicing and reporting become the natural way of doing business.
Other news from Denmark
Denmark Publishes OIOUBL Schematron Hotfix Version 1.17.2
Denmark
Author: Ivana Picajkić
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 Sets Final Deadline to Exchange Old Banknotes
Denmark
Author: Ivana Picajkić
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 Launches Consultation on Transition to Unified Peppol-Based E-Invoicing
Denmark
Author: Ivana Picajkić
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 Introduces New E-Invoicing Standard and Roadmap
Denmark
Author: Ivana Picajkić
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
Denmark
Author: Ivana Picajkić
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
New document was uploaded: Technical country overview - Denmark
Denmark
Author: Ištvan Božoki
This document is a technical overview for a fiscalization system, specifically for Denmark’s cash register and SAF-T reporting framework. Read more