Compliance updates - Denmark
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
Denmark postpones implementation of new Bookkeeping law
While awaiting the formation of the new government, Denmark has postponed the entry into force of the new Bookkeeping law. New timetable to be published.
Denmark enhances B2G e-invoicing with eco and sustainability labelling
Earlier this year Erhvervsstyrelsen (the Danish Business Authority) and Nemhandel published OIOUBL version 2.1 and associated OIOUBL Schematrons version 1.12. This enables the usage of digital environmental labels in e-invoices.
The new Danish Bookkeeping Act makes e-invoicing mandatory
On 19 May 2022, the Danish Parliament passed a new Bookkeeping Act. The law requires businesses to exchange and archive invoices electronically. The implementation timeline is based on company turnover.
Denmark suspends the e-order and e-catalogue mandate
The requirements of electronic purchases in the public sector in some procurement areas will not be introduced from 1 January 2023, as previously planned.
New Peppol requirement for public authorities in Denmark from 2023
Denmark plans to enhance buying and selling processes between businesses and public authorities through involvement with Peppol.
– B2G: Centralised/Peppol
– B2B: Post Audit
– B2G: Nemhandel/Peppol
– B2B: N/A
– B2G: OIOUBL or Peppol BIS
– B2B: N/A
Mandatory for Issuing:
– B2G: Suppliers to all contracting authorities
– B2B: No explicit requirements
Mandatory for Receiving:
– B2G: All contracting authorities
– B2B: Buyer’s consent required
– Movable Property: 5 years
– Immovable Property: 10 years
Allowed under conditions