Skip to main content
No. As of 2026, Denmark has no B2B or B2C e-invoicing transmission mandate. The Digital Bookkeeping Act requires businesses to use certified systems that are capable of sending and receiving structured e-invoices (PEPPOL BIS 3.0 and OIOUBL), but it does not require that every invoice is actually sent electronically. You must be ready to e-invoice, but you are not yet obligated to do so for B2B or B2C transactions.E-invoicing is only mandatory for B2G — all invoices to Danish public authorities must be submitted electronically via NemHandel or the PEPPOL network. A domestic e-reporting obligation covering B2B is expected by approximately 2028.

Participate in our community

Ask and answer questions about Denmark’s regulation →