> ## Documentation Index
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> Use this file to discover all available pages before exploring further.

# Denmark's e-invoicing regulation timeline

> Key dates and milestones for Denmark's e-invoicing and digital bookkeeping requirements

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## Timeline

Current and upcoming regulation for Denmark.

<Update label="2005–2019" tags={["B2G", "Denmark"]}>
  **B2G e-invoicing mandate established and expanded**<br />
  Denmark became the first country in Europe to mandate electronic invoicing to public authorities.

  | System                                           | Description                                                                                                                  | Invopop Coverage |
  | ------------------------------------------------ | ---------------------------------------------------------------------------------------------------------------------------- | ---------------- |
  | [NemHandel / OIOUBL](#nemhandel--peppol-b2g)     | Electronic invoicing to all Danish public authorities via NemHandel, using the OIOUBL format. Mandatory since February 2005. | Yes              |
  | [PEPPOL BIS Billing 3.0](#nemhandel--peppol-b2g) | From April 2019, all public authorities must also accept invoices compliant with the EU standard EN 16931 via PEPPOL.        | Yes              |

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<Update label="Now" tags={["B2B", "B2G", "Denmark"]}>
  **Digital Bookkeeping Act — phased rollout in progress**<br />
  Denmark's 2022 Bookkeeping Act requires businesses to use certified digital bookkeeping systems capable of issuing and receiving structured e-invoices (PEPPOL BIS 3.0 and OIOUBL) and generating SAF-T files on demand.

  | Phase   | Scope                                                                                                                     | Date                       |
  | ------- | ------------------------------------------------------------------------------------------------------------------------- | -------------------------- |
  | Phase 1 | Medium/large companies (classes B, C, D) using certified standard systems                                                 | 1 Jul 2024                 |
  | Phase 2 | Same companies using custom/self-developed systems                                                                        | 1 Jan 2025                 |
  | Phase 3 | All businesses with turnover > DKK 300,000 for two consecutive years, incl. foreign entities with Danish VAT registration | 1 Jan 2026                 |
  | Phase 4 | Remaining businesses using in-house developed systems                                                                     | No earlier than 1 Jul 2026 |

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<Update label="15 May 2026" tags={["B2G", "Denmark"]}>
  **Updated OIOUBL validation rules mandatory**<br />
  Schematron validation rules v1.17 for OIOUBL 2.1 become mandatory for all B2G e-invoicing. This follows the January 2026 cancellation of OIOUBL 3.0, with Denmark now converging on a single PEPPOL-aligned standard.
</Update>

<Update label="≈ 2028" tags={["B2B", "Denmark"]}>
  **Domestic e-reporting obligation (estimate)**<br />
  Denmark is expected to introduce a domestic digital reporting requirement for B2B transactions, potentially replacing the annual VAT client listing. The Bookkeeping Act already authorizes the government to establish a common public data reception for e-documents, laying the groundwork for a future continuous transaction control (CTC) model.
</Update>

<Update label="Future (tbd)" tags={["B2B", "Denmark"]}>
  **Single unified PEPPOL-aligned format**<br />
  Following the cancellation of OIOUBL 3.0 in January 2026, Erhvervsstyrelsen is developing a single unified standard to replace the current dual-format landscape (OIOUBL 2.1 + PEPPOL BIS 3.0). This is likely to be based on PEPPOL PINT or a Danish National CIUS of EN 16931. Details and timelines will be published once the technical specification is finalized.
</Update>

<Update label="1 Jul 2030" tags={["B2B", "EU"]}>
  **VAT in the Digital Age (ViDA) — cross-border e-invoicing**<br />
  The EU ViDA Directive (adopted March 2025) requires mandatory e-invoicing and digital reporting for all intra-EU B2B transactions. Denmark, as an EU member state, must comply by this date. This is expected to accelerate the introduction of a domestic B2B e-invoicing transmission mandate ahead of the deadline.
</Update>