E-invoicing in Denmark
B2G transactions
Business-to-government (B2G) e-invoicing is mandatory in Denmark. All suppliers issuing invoices to public sector entities must submit structured e‑invoices in the Danish national format OIOUBL (based on UBL 2.0) or Peppol BIS 3.0, in alignment with the EN 16931 European standard.
E-invoices can be transmitted via Denmark’s NemHandel network or Peppol. E-invoices must be archived for at least five years. A digital signature is not mandatory; however, businesses must use e-invoicing systems that can guarantee data authenticity and integrity.
B2B transactions
Business-to-business (B2B) transactions are not yet mandatory in Denmark. However, businesses are encouraged to adopt structured invoices using formats such as OIOUBL or Peppol BIS via NemHandel or Peppol (as with B2G e-invoicing). Also, Denmark’s Digital Bookkeeping Act requires businesses to adopt registered bookkeeping systems that are capable of supporting e-invoicing. This promotes streamlined invoicing, faster payments, and smoother ERP integration, and prepares private sector businesses for a B2B mandate with a current target implementation date of 2030.
B2C transactions
Business-to-consumer (B2C) e-invoicing is not mandatory in Denmark. Businesses can issue e-invoices for B2C transactions on a voluntary basis if the consumer agrees to receive them, and the e-invoices comply with Danish VAT requirements by including details such as seller and buyer information, VAT identifiers, invoice number and date, description of goods/services, and the tax breakdown.
Live reporting in Denmark
Denmark does not currently require live or real-time VAT reporting for domestic transactions. This is likely to change once Denmark’s B2B e-invoicing mandate is implemented.
Noncompliance penalties in Denmark
E-invoices sent to public sector bodies in Denmark that do not comply with the B2G mandate are automatically rejected. This can cause payment delays and lead to audits and administrative fines, and can result in potential exclusion from future public contracts.
Other resources
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