> ## Documentation Index
> Fetch the complete documentation index at: https://docs.invopop.com/llms.txt
> Use this file to discover all available pages before exploring further.
# Invoicing compliance in Denmark
> Denmark's mandatory e-invoicing requirements, NemHandel, OIOUBL, PEPPOL BIS, and digital bookkeeping obligations
View current and upcoming regulation →
| | |
| ---------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| Compliance | [Invoicing compliance in Denmark](/compliance/denmark)
[Compliance timeline](/timelines/denmark) |
| Apps | [PEPPOL](/apps/peppol) |
| Guides | [PEPPOL Guide](/guides/peppol)
[Chargebee Guide](/guides/chargebee#denmark) |
| FAQ | [Denmark FAQ](/faq/denmark) |
| GOBL | [EU EN 16931 Addon](https://docs.gobl.org/addons/eu-en16931-v2017) |
| GitHub | [gobl.ubl](https://github.com/invopop/gobl.ubl) |
## Executive summary
Denmark was the first country in Europe to mandate B2G e-invoicing, effective February 2005, and now is adopting broader B2B digitalization. The country operates a mature e-invoicing infrastructure through **NemHandel** and **PEPPOL**, using **OIOUBL 2.1** and **PEPPOL BIS Billing 3.0** as accepted formats. The January 2026 [cancellation of OIOUBL 3.0](https://www.vatupdate.com/2026/02/09/denmark-cancels-oioubl-3-0-and-unveils-new-unified-e-invoicing-strategy/) signals a strategic pivot toward PEPPOL as the single unified standard.
[NemHandel / PEPPOL](#nemhandel-peppol-b2g) is mandatory for all invoices to public authorities.
[Digital Bookkeeping Act](#digital-bookkeeping-act-b2b) requires all businesses to use certified digital bookkeeping systems capable of sending and receiving structured e-invoices in PEPPOL BIS 3.0 and OIOUBL formats, with rollout completing in 2026.
There is currently **no B2B e-invoicing transmission mandate** in Denmark — the Bookkeeping Act creates a capability requirement, not a usage mandate. A domestic e-reporting obligation is expected by approximately 2028.
Denmark has a single flat **25% VAT rate (moms)** with no reduced rates, and uses a post-audit compliance model with no real-time reporting to tax authorities.
## Invoicing in Denmark
Denmark's e-invoicing framework is built on NemHandel and PEPPOL, paired with a Bookkeeping Act that requires all businesses to be e-invoicing-capable. The framework applies uniformly across Denmark (excluding Greenland and the Faroe Islands, which have their own independent tax systems).
* [NemHandel / PEPPOL](#nemhandel-peppol-b2g) mandatory since February 2005 for all invoices to Danish public authorities.
* [Digital Bookkeeping Act](#digital-bookkeeping-act-b2b) requires certified digital bookkeeping systems capable of e-invoicing, phased in through 2026 for all businesses with turnover above DKK 300,000.
Denmark has no B2B e-invoicing transmission mandate as of 2026. The Bookkeeping Act requires e-invoicing-capable systems but does not mandate that every B2B invoice is sent electronically. A domestic e-reporting obligation is expected by approximately 2028.
Suppliers invoicing Danish public authorities must submit electronic invoices via NemHandel or the PEPPOL network — paper invoices are rejected. Public entities are identified by an **EAN/GLN number** in the NemHandelsregisteret (NHR), which is integrated with the PEPPOL SML. Accepted formats are **OIOUBL 2.1** and **PEPPOL BIS Billing 3.0**. NemHandel is managed by the Danish Business Authority (Erhvervsstyrelsen), Denmark's PEPPOL Authority.
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| ------------------- | ------------------------------------------------------------------------------------------------------- |
| **Scope** | B2G |
| **Format** | OIOUBL 2.1, PEPPOL BIS Billing 3.0 |
| **Compliance** | e-invoicing |
| **Infrastructure** | NemHandel / PEPPOL (four-corner model) |
| **Model** | Decentralized (access point network) |
| **Effective date** | Mandatory since **February 2005** |
| **Agency** | [Erhvervsstyrelsen (ERST)](https://erhvervsstyrelsen.dk) / [Digitaliseringsstyrelsen](https://digst.dk) |
| **Invopop support** | [PEPPOL App](/apps/peppol) |
Connect the app to send invoices to Danish public authorities →
The Digital Bookkeeping Act is being phased in through 2026. All businesses with annual turnover exceeding DKK 300,000 must use a compliant digital bookkeeping system from January 1, 2026.
Denmark's 2022 Bookkeeping Act requires businesses to use certified digital bookkeeping systems capable of sending and receiving structured e-invoices in PEPPOL BIS 3.0 and OIOUBL formats. This is a **capability mandate**: systems must support e-invoicing, but there is no requirement that every invoice is transmitted electronically. Systems must also support SAF-T exports on demand and perform automated weekly backups to a secure, EU/EEA-hosted server.
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| ------------------- | ------------------------------------------------------------------ |
| **Scope** | B2B, B2G (capability requirement, not transmission mandate) |
| **Format** | PEPPOL BIS Billing 3.0, OIOUBL 2.1 |
| **Compliance** | Digital bookkeeping and e-invoicing readiness |
| **Infrastructure** | PEPPOL / NemHandel |
| **Model** | Post-audit with SAF-T on demand |
| **Effective date** | Phased rollout, completing **January 1, 2026** for most businesses |
| **Agency** | [Erhvervsstyrelsen (ERST)](https://erhvervsstyrelsen.dk) |
| **Invopop support** | [PEPPOL App](/apps/peppol), upcoming SAF-T support. |
Connect the app to get you covered →
## E-reporting
There is no real-time reporting to tax authorities — SAF-T exports are provided on demand during SKAT inspections. Formal system certification is not required, though an ISAE 3402 audit declaration based on a SKAT template is recommended for documentation. Non-compliance triggers fines starting at DKK 10,000, escalating for repeated violations.
## Regulation
Danish invoice requirements implement EU VAT Directive Article 226 through the Momsloven (Danish VAT Act) and Momsbekendtgørelsen (Ministerial Order on VAT). A full invoice is required for B2B sales of DKK 3,000 or more (incl. VAT) and B2C sales exceeding DKK 5,000.
**Full Invoice**
* **Supplier's full name and address**, and **CVR number** (8-digit business registration number; formatted as DK + 8 digits for EU VAT purposes).
* **Buyer's full name and address**. For intra-EU B2B transactions, the buyer's VAT number must also be included.
* **Sequential invoice number** — unique and part of an ongoing series.
* **Invoice date** (date of issue).
* **Delivery / supply date** if different from the invoice date.
* **Clear description** of the goods delivered or services provided, including quantity and unit price excluding VAT.
* **Any discounts** not already included in the unit price.
* **Taxable base** — total price excluding VAT.
* **VAT rate** applied (25%).
* **VAT amount** in DKK or EUR. If the invoice is in another currency, the total Danish VAT must additionally be stated in DKK or EUR, along with the exchange rate used.
* **Total amount including VAT**.
* For **reverse charge** transactions: a reference to the applicable provision and the customer's VAT number.
* For **VAT-exempt or zero-rated supplies**: a reference to the applicable VAT Act provision (e.g. "0% VAT — intra-Community supply, Momslovens §34").
**Simplified Invoice**
Permitted for B2B sales below DKK 3,000 or B2C sales up to DKK 5,000:
* Supplier's name, address, and CVR number.
* Invoice date.
* Description of goods or services.
* Total amount including VAT and VAT rate, or the statement "moms inkluderet" (VAT included).
Under the **Bogføringsloven** (Danish Bookkeeping Act), all accounting records — including invoices, receipts, and supporting documentation — must be retained for **5 years from the end of the financial year** to which they relate. Records must be stored in a structured, machine-readable format that cannot be altered, backdated, or deleted. The Act requires automated weekly backups to a secure server hosted within the EU/EEA by an independent third party.
Note that certain sectors or EU-funded projects may require longer retention under specific grant terms or sectoral regulations.
Denmark levies a single flat VAT rate with no reduced rates — one of the simplest VAT structures in the EU.
1. **Moms (Merværdiafgift) — Standard rate: 25%**
* Applies to all taxable goods and services. There are no reduced rates.
2. **Zero-rated supplies (0%, with input VAT recovery)** under Momslovens §§34–36:
* Exports of goods outside the EU
* Intra-Community supplies of goods to VAT-registered buyers in other EU member states
* International passenger transport
* Certain seagoing vessels and aircraft
* Newspapers and periodicals (below a certain threshold of advertising content)
3. **VAT-exempt supplies** (no VAT charged, no input VAT deduction) under Momslovens §13:
* Healthcare and medical services
* Education
* Financial and insurance services
* Domestic passenger transport (taxis, buses, scheduled domestic aviation)
* Postal services (universal service obligation)
* Residential letting
* Cultural activities (theatre, concerts, museums)
* Gambling and lottery
Denmark does **not** apply VAT in Greenland or the Faroe Islands. Transactions between Denmark proper and these territories are treated as exports/imports.
**OIOUBL** (Offentlig Information Online – Universal Business Language) is Denmark's national e-invoicing standard, based on **OASIS UBL 2.0**. The current version, **OIOUBL 2.1**, has been in mandatory use since May 2022 and constitutes Denmark's Core Invoice Usage Specification (CIUS) under EN 16931. It supports invoices, credit notes, reminders, and additional business documents with Danish-specific fields beyond the base PEPPOL BIS format.
Both OIOUBL 2.1 and **PEPPOL BIS Billing 3.0** are accepted for B2G transactions. Updated Schematron validation rules (v1.17) become mandatory from **May 15, 2026**.
**OIOUBL 3.0**, published as a release candidate in November 2024, was **formally cancelled on January 14, 2026** by Erhvervsstyrelsen. The decision followed feedback from service providers that maintaining two parallel standards was operationally unsustainable. Denmark is now converging on a single PEPPOL-aligned standard — likely based on PEPPOL PINT or a Danish National CIUS of EN 16931. Further details will be published by Erhvervsstyrelsen once the technical specification is finalized.
Denmark introduced **electronic sales registration (ESR) requirements** effective **January 1, 2024**, targeting businesses with annual turnover between DKK 50,000 and DKK 10 million in specific sectors: cafés, pubs, nightclubs, restaurants, fast food establishments, ice cream parlors, grill bars, and grocery stores/kiosks. Approximately 12,500 businesses are affected.
POS systems in scope must:
* Record all transactions in an immutable electronic journal.
* Store data in **SAF-T format**.
* Digitally sign transactions using an **OCES certificate**.
* Separate sales totals by payment method.
There is **no real-time reporting** to tax authorities — SAF-T exports are provided on demand during SKAT inspections. Formal system certification is not required, though an ISAE 3402 audit declaration based on a SKAT template is recommended for documentation. Non-compliance triggers fines starting at **DKK 10,000**, escalating for repeated violations.
Denmark's VAT law and e-invoicing regulations apply to **Denmark proper only**. Both Greenland and the Faroe Islands are autonomous territories within the Kingdom of Denmark with independent tax legislation.
**Greenland** is not part of the EU (it withdrew from the EEC in 1985). It has **no VAT or sales tax**. Corporate income tax is 31.8%. Supplies from Denmark to Greenland are treated as exports (zero-rated for Danish VAT); supplies from Greenland to Denmark are imports subject to 25% moms. Greenland is not subject to the Danish Bookkeeping Act or NemHandel requirements.
**The Faroe Islands** never joined the EU and operate their own VAT system called **MVG** (meirvirðisgjald), levied at 25% and administered by the Faroese tax authority **TAKS** (Skattistovan). Corporate tax is 18%. The Faroe Islands have no mandatory e-invoicing requirements and are not subject to Danish bookkeeping legislation.
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