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