Denmark Moves Ahead with Digital Invoicing and Reporting

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.

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.