Regulatory updates - Denmark

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements for Denmark.
December 30 2022

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.

September 2 2022

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.

June 13 2022

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.

December 15 2021

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.

September 2 2020

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.

Country Specifications

E-Invoicing/CTC Model:

– B2G: Centralised/Peppol

– B2B: Post Audit

Mandatory Infrastructure:

– B2G: Nemhandel/Peppol

– B2B: N/A

Mandatory Format:

– 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

eSignature:

Not Required

Archiving Period:

– Movable Property: 5 years

– Immovable Property: 10 years

Archiving Abroad:

Allowed under conditions

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