E-invoicing in
Denmark
On this page you will learn more on e-invoicing in Denmark. Understand the compliance requirements and discover the country its e-invoicing model, network and infrastructure.
Legislation:
- 2005: Danish suppliers are required to send electronic invoices (UBL) to public institutions and public authorities.
- April 2019: Directive 2014/55/EU transposed: all public entities must be able to receive and process electronic invoices in accordance with the European Standard on e-invoicing (EN-16931).
Upcoming:
- January 2024: Danish Bookkeeping Act enforced: businesses with annual Erhvervsstyrelsen (Danish tax authority) reporting obligations are required to submit electronic invoices to the tax authority.
- January 2025: Businesses with a turnover of more than DKK 300,000 are required to exchange and archive invoices electronically and submit electronic invoices to the tax authority.