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 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
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Already subscriber? LoginDenmark to Replace OIOUBL with NemHandel BIS 4
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
Denmark Launches SAF-T 2.0
Denmark
Author: Ivana Picajkić
Denmark has introduced SAF-T 2.0, an updated Standard Audit File for Tax that standardizes transaction-level accounting data and improves transparency, interoperability, and automated data exchange between businesses, auditors, and public authorities. From 1 January 2027, registered digital accounting systems must support SAF-T 2.0, supporting future automated reporting and data-driven compliance... Read more