Denmark - e-invoicing mandate
No obligation to issue B2B — but your bookkeeping system must be capable
Denmark is easy to misread. The Danish bookkeeping law does NOT require you to send B2B electronic invoices; it requires your bookkeeping system to be CAPABLE of sending and receiving them. That capability requirement took effect in 2024 for companies under the Annual Accounts Act and in 2026 for personally-owned businesses above 300,000 DKK of turnover. B2G, by contrast, has been mandatory since 2005 — the oldest such mandate in Europe — over NemHandel and Peppol.
The mandate at a glance
B2B
B2G
E-reporting
Phase-in schedule
- 2024-01-01B2BDigital-bookkeeping capability for companies under the Annual Accounts Act (ÅRL)
- 2026-01-01B2BCapability for personally-owned businesses & associations with net turnover > 300,000 DKK
Formats
Model
Post-audit — invoices flow freely and the authority audits afterwards
Network
NemHandel + Peppol
National specification
OIOUBL
Legal basis
Bogføringsloven (19/05/2022) · Bekendtgørelse nr. 346 af 15/03/2019 (B2G)
Official sources
- erhvervsstyrelsen.dk — Digital bookkeeping from 01/01/2026, 300,000 DKK threshold — capability, not a B2B send mandate
- ec.europa.eu — B2G 18/04/2019; explicit "no B2B mandate"; formats OIOUBL/Peppol
Last verified: 2026-07-12
A subtle one: the bookkeeping law requires accounting systems CAPABLE of e-invoicing (phased 2024→2026), but there is no obligation to actually send a B2B e-invoice.
Information current as of 2026. Mandates can change. Official source
Validate your invoices for this market for free.
Open the validatorFrequently asked questions
Is e-invoicing mandatory in Denmark?
Status in Denmark: No obligation to issue B2B — but your bookkeeping system must be capable. Denmark is easy to misread. The Danish bookkeeping law does NOT require you to send B2B electronic invoices; it requires your bookkeeping system to be CAPABLE of sending and receiving them. That capability requirement took effect in 2024 for companies under the Annual Accounts Act and in 2026 for personally-owned businesses above 300,000 DKK of turnover. B2G, by contrast, has been mandatory since 2005 — the oldest such mandate in Europe — over NemHandel and Peppol.
Which e-invoice formats are accepted in Denmark?
The accepted formats in Denmark are: OIOUBL, OIOUBL 3.0, Peppol BIS 3.0, EN 16931. They are exchanged over NemHandel + Peppol. You can validate a file against these formats for free, in your browser, with ValidateFin.
How do I check that my invoice is compliant for Denmark?
Validate your invoice against the EN 16931 / Peppol business rules before sending it. ValidateFin runs the checks entirely in your browser — no invoice data is uploaded — so you can confirm compliance for Denmark without transmitting anything.