Denmark

Provinces

General

Provinces

General

About

General

About

General

Denmark was an early adopter of e-invoicing, mandating it for public sector suppliers since 2005. Regulated under EU Directive 2014/55/EU, ensuring compliance and standardization for cross-border public sector transactions.

Implementation of mandatory e-invoicing in Denmark

2005: E-invoicing becomes mandatory for B2G transactions
2011: Adoption of OIOUBL as national e-invoicing format
2024: Law passed to introduce mandatory B2B e-invoicing
2026: Structured e-invoicing becomes mandatory for domestic B2B deals

Who needs e-invoices in Denmark?

E-invoicing in Denmark is required for:

Public Sector Suppliers: Required to use NemHandel or PEPPOL platforms.
B2B Transactions: Voluntary adoption is growing for improved efficiency and VAT compliance.
Non-Resident Businesses: Required for transactions with Danish public entities if VAT-registered in Denmark.

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E-Invoicing vs. E-Billing

Aspect	E-Invoicing	E-Billing
Purpose	Compliance with EU and Danish regulations	Informal and internal transactions
Format	OIOUBL or PEPPOL BIS	Unregulated formats
Usage	Mandatory for B2G, growing in B2B	Customer relationship and record-keeping

Key features of Denmark’s e-invoicing system

Denmark’s e-invoicing system ensures efficient validation and processing, involving:

Submission Platforms: NemHandel or PEPPOL using OIOUBL or PEPPOL BIS format.
Validation: Ensures compliance with standards and legal requirements.
Archiving: E-invoices must be stored electronically for 5 years under Danish tax laws.

E-invoicing dataset

E-invoices in Denmark include the following critical data:

Buyer/Seller IDs: VAT IDs.
Invoice Details: Number, issue date, and payment terms.
Goods and Services: Descriptions, quantities, unit prices, and VAT details.
Taxes: Applicable VAT rates and amounts.
Transaction Info: Total amount, currency, and payment method.
Delivery Info: Date and location.

E-invoicing across transaction types

B2B: Voluntary adoption in private sector to reduce costs,improve payment cycles, and ensure VAT compliance.
B2C: Not mandatory but enhances transparency and customer experience.
B2G: Mandatory for all public sector suppliers. Requires compliance with OIOUBL or PEPPOL BIS standards.

Penalties for non-compliance

Non-compliance with Denmark’s e-invoicing regulations may result in:

Invoice Rejections: May delay payments.
Operational Risks: Processing delays or contract losses with public entities.
Legal Risks: Fines and audits for repeated violations.

Stay ahead of the e-invoicing regulations with our easy-to-use platform. Book a free demo today and see how we can help you streamline your invoicing process while ensuring full compliance with Denmark’s e-invoicing laws.

April 14, 2025 251