E-Invoicing in Denmark: Current Requirements and Future Changes

Denmark has long been considered one of Europe’s early pioneers in electronic invoicing and digital business processes. The country played a key role in the development of electronic trade standards and was among the countries involved in the early development of the Peppol network in 2008.

While Denmark has historically been ahead in public-sector e-invoicing, many other countries have recently introduced broader mandates covering business-to-business transactions. Now, Denmark appears to be preparing for the next stage of digital invoicing.

As of February 2026, Denmark already has established B2G e-invoicing rules, new requirements linked to the Danish Bookkeeping Act are being implemented, and a transition to new Peppol-based formats is planned for the coming years. It is important to note, that these things are not yet decided, but will be a consultation period in 2026, where next steps will be decided.

This guide explains the current Danish e-invoicing landscape, the upcoming changes to ERP requirements and NemHandel, and the expected shift to Peppol BIS standards.

Current Status of B2G E-Invoicing in Denmark

Denmark already has mandatory electronic invoicing rules for public procurement. All public contracting authorities are required to accept and process electronic invoices that comply with the European Standard for e-invoicing for public procurement contracts above EU procurement thresholds. Invoices must be sent through the Danish NemHandel infrastructure.

Although Denmark has not introduced a general B2B e-invoicing mandate, the regulatory environment is evolving through other initiatives such as the Bookkeeping Act and changes to digital accounting systems.

The Danish Bookkeeping Act

A new Danish Bookkeeping Act came into force in 2022. The law introduced requirements for businesses to use approved digital bookkeeping systems, such as ERP or accounting software that meets specific regulatory standards. The goal of the legislation is to strengthen digital accounting practices, improve documentation, and ensure better control of financial data. Since the law was introduced, the Danish Business Authority (Erhvervsstyrelsen) has continued to refine the requirements for approved bookkeeping systems.

Changes to ERP Requirements in 2026

In 2026, additional requirements will be introduced for providers of approved bookkeeping systems. These changes affect how ERP systems handle electronic invoicing and integration with the Danish e-invoicing infrastructure. One of the key developments is that e-invoicing is becoming the default option in accounting systems.

These changes are intended to increase the adoption of e-invoicing by making it easier and more integrated into everyday accounting processes.

New Peppol Security and Compliance Requirements

The updated ERP requirements also introduce additional safeguards to strengthen financial data management.

These include:

• Identity verification
• Use of verified master data
• Restrictions on editing rights within bookkeeping systems

The objective is to ensure that financial records are reliable and protected from manipulation.

Transition from OIOUBL to Peppol BIS

Denmark currently uses the OIOUBL format for electronic invoicing. However, a transition to Peppol-based formats is planned.

The Danish Business Authority has proposed a new document strategy that will gradually replace OIOUBL with Peppol BIS 4 (PINT). Today, both OIOUBL and Peppol formats can be used, but the long-term goal is to phase out OIOUBL and move towards Peppol as the primary standard.

As part of the strategy, the focus will also shift toward country-specific extensions to Peppol BIS 4 and Peppol PINT, allowing Denmark to maintain national requirements while aligning with the broader Peppol framework.

During the transition period, OIOUBL 2.1 will remain in use without major changes.

The shift to Peppol BIS aligns Denmark with international standards and supports cross-border interoperability.

Scope of the New Peppol Strategy

The new document strategy initially focuses only on invoice documents.

• Invoice (Included)
• Credit Note (Included)
• Other Peppol documents (Introduced later)

Consultation on the New Document Strategy

The proposed document strategy has been submitted for consultation. The consultation deadline was March 15, 2026.

The Danish Business Authority was particularly seeking feedback on:

• The transition to Peppol formats
• The infrastructure supporting the new document framework

The consultation was an important step in defining Denmark’s future e-invoicing framework.

Future EU Influence – ViDA

The future development of e-invoicing in Denmark is also closely linked to the EU’s VAT in the Digital Age (ViDA) initiative. ViDA is expected to introduce mandatory electronic invoicing for cross-border transactions across the EU. Many European countries are introducing domestic e-invoicing requirements ahead of this change. In Denmark, it is expected that mandatory B2B e-invoicing could be introduced around 2030, aligning with the EU timeline.