Regulatory updates - Denmark

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

March 25 2024

ERST releases requirements for custom digital bookkeeping systems

The Danish Business Authority (Erhvervsstyrelsen or ERST) has released requirements and guidance for custom digital bookkeeping systems (DBS). Taxpayers using this accounting software category should prepare their systems by 1 January 2025.

October 25 2023

The current timeline of the Danish digital bookkeeping mandate

Companies in Denmark will in the near future have to start doing bookkeeping digitally using software that meets the requirements set out by the Danish Government. Both the providers of bookkeeping software and the companies using them must prepare for the transition.

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


Not Required

Archiving Period:

– Movable Property: 5 years

– Immovable Property: 10 years

Archiving Abroad:

Allowed under conditions

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