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. 

Format

PEPPOL BIS V3, OIOUBL (national UBL 2.0 standard), UBL 2.1.

Mandatory to send?

  • B2G: Yes
  • B2B: No

Network

NemHandel, PEPPOL

Mandatory to Receive?

  • B2G: Yes
  • B2B: No

(Tax) Authority

Danish Business Authority (ERST)

eSignature

Not required

CTC Model

n/a

Supported by Storecove

Yes