Denmark requires e-invoices for invoices to public bodies, exchanged through the national NemHandel infrastructure in OIOUBL or Peppol BIS Billing 3.0. Between businesses there is no e-invoicing obligation, but the 2022 Bookkeeping Act requires digital bookkeeping systems that can send and receive e-invoices.
This page summarises the European Commission's country sheet for Denmark, checked on 5 November 2026. It is not tax advice; your revisor can tell you how the rules apply to you.
What applies to whom?
| Obligation | Who | From | Channel | Status | Source |
|---|---|---|---|---|---|
| Receive and process EN 16931 e-invoices | Public authorities | 18 April 2019 | NemHandel | in force (Order 346 of 15 March 2019) | European Commission |
| Send e-invoices to public bodies | Suppliers to public authorities | in force; the Commission sheet gives no start date | NemHandel or Peppol | in force | European Commission |
| Use a digital bookkeeping system that handles e-invoices | Businesses covered by the 2022 Bookkeeping Act | January 2026, or July 2026 for in-house systems, according to the Commission | certified systems connected to Peppol and NemHandel | in force; check the Danish Business Authority for your deadline | European Commission |
| Issue e-invoices to businesses or consumers | Businesses | none | by agreement | no obligation | European Commission |
Klarbon has not confirmed these bookkeeping dates from a Danish official source. Public suppliers also need the recipient's identifier, such as an EAN (GLN), CVR or P number (European Commission).
Which OIOUBL version applies?
The Commission's sheet is not consistent. One section says OIOUBL 3.0 was expected to become mandatory on 15 November 2025, and another that it has been mandatory since that date, with OIOUBL 2.1 phased out by 15 May 2026. OIOUBL 3.0 adds structured invoice responses, so receivers send back technical receipts and content acknowledgements. Denmark plans to phase out OIOUBL by 2029 in favour of NemHandel BIS 4, based on Peppol and EN 16931 (European Commission). Ask your public customer or NemHandel provider which version they expect.
Which formats are used?
| Format | Used for | Notes |
|---|---|---|
| OIOUBL 3.0 | invoices to the public sector | Danish specification of UBL 2.1, to be phased out by 2029 |
| Peppol BIS Billing 3.0 | public and cross-border invoices | accepted alongside OIOUBL |
| SAF-T | accounting data for the tax agency on request | produced by the bookkeeping system; a reporting file, not an invoice |
What can Klarbon do with Danish invoices?
| You want to | Tool | Limit |
|---|---|---|
| Read a Peppol BIS invoice | open a Peppol invoice, free | OIOUBL is not supported |
| Check a Peppol BIS file | check an e-invoice | not the OIOUBL rules |
| Turn another e-invoice, such as CII or Factur-X, into a Peppol BIS file | convert an e-invoice, one credit | you send it through your own provider |
Klarbon is not a NemHandel or Peppol provider and does not send invoices.
Related
E-invoicing deadlines by country
| Country | Scope | Obligation | From | Who | Source |
|---|---|---|---|---|---|
| Denmark | B2G | Receive | In law | Contracting authorities and entities covered by Directive 2014/55/EU for in-scope public procurement invoices conforming to EN 16931. | Official source |
Frequently asked questions
Is e-invoicing mandatory in Denmark?
To public bodies, yes. Danish public authorities receive e-invoices through NemHandel and have had to process EN 16931 e-invoices since 18 April 2019. Between businesses there is no e-invoicing obligation, but the 2022 Bookkeeping Act requires digital bookkeeping systems that can send and receive e-invoices.
What is OIOUBL?
OIOUBL is Denmark's national specification of UBL 2.1, used mainly for invoices to the public sector. According to the Commission, OIOUBL 3.0 became mandatory on 15 November 2025, and Denmark plans to replace OIOUBL with NemHandel BIS 4, based on Peppol and EN 16931, by 2029.
What is NemHandel?
NemHandel is Denmark's national infrastructure for exchanging e-invoices with public authorities. It works like Peppol, with a four-corner model, and more than 100 connected solutions can send invoices through it.
What does the Danish Bookkeeping Act require?
The 2022 Bookkeeping Act requires businesses to use digital bookkeeping systems that can create, receive and store e-invoices and connect to Peppol and NemHandel. The Commission gives January 2026, or July 2026 for in-house systems, for full compliance; check the Danish Business Authority for the deadline that applies to you.