{"id":49857,"date":"2026-04-23T18:31:09","date_gmt":"2026-04-23T18:31:09","guid":{"rendered":"https:\/\/www.truecommerce.com\/?p=49857"},"modified":"2026-07-31T14:40:51","modified_gmt":"2026-07-31T14:40:51","slug":"e-invoicing-in-denmark-current-requirements-and-future-changes","status":"publish","type":"post","link":"https:\/\/www.truecommerce.com\/en-gb\/blog\/e-invoicing-in-denmark-current-requirements-and-future-changes\/","title":{"rendered":"E-Invoicing in Denmark: Current Requirements and Future Changes"},"content":{"rendered":"

Denmark has long been considered one of Europe\u2019s 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.<\/p>\n

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.<\/p>\n

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.<\/p>\n

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.<\/p>\n

Current Status of B2G E-Invoicing in Denmark<\/h2>\n

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<\/a>.<\/p>\n

\n
Area<\/div>
Status<\/div><\/div>\n <\/div>
B2G e-invoicing<\/div>
Mandatory<\/div><\/div><\/div>
Exchange infrastructure<\/div>
NemHandel<\/div><\/div><\/div>
Standard<\/div>
European e-invoicing standard<\/div><\/div><\/div>
B2B e-invoicing<\/div>
Not mandatory<\/div><\/div><\/div>
Peppol framework<\/div>
Confirmed as central infrastructure for 2029 mandate (June 2026)<\/div><\/div><\/div><\/div>\n

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.<\/p>\n

The Danish Bookkeeping Act<\/h3>\n

A new Danish Bookkeeping Act<\/a> 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<\/a>) has continued to refine the requirements for approved bookkeeping systems.<\/p>\n

Changes to ERP Requirements in 2026<\/h2>\n

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.<\/p>\n

\n
New Requirement<\/div>
Description<\/div><\/div>\n <\/div>
E-invoicing as default<\/div>
E-invoices become the preferred option in bookkeeping systems<\/div><\/div><\/div>
Automatic NemHandel registration<\/div>
Companies are registered for e-invoicing unless they actively opt out<\/div><\/div><\/div>
Updated regulatory terminology<\/div>
Clarifies which systems and entities the requirements apply to<\/div><\/div><\/div>
Additional security measures<\/div>
New controls around authentication and data protection<\/div><\/div><\/div><\/div>\n

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

New Peppol Security and Compliance Requirements<\/h3>\n

The updated ERP requirements also introduce additional safeguards to strengthen financial data management.<\/p>\n

These include:<\/p>\n