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🇩🇰 Denmark - E-Invoicing Specifications

Status: 🟢 B2G Mandatory | 🟡 B2B Acceptance Mandatory | 🟡 Full B2B 2027+ Authority: Danish Business Authority (Erhvervsstyrelsen) Platform: NemHandel / Peppol Network

1. Context & Overview

Denmark is a pioneer in e-invoicing with mandatory B2G since 2005. The Bookkeeping Act 2022 introduces phased B2B requirements with mandatory e-invoice acceptance and digital bookkeeping.

DateScopeObligation
2005B2GMandatory e-invoicing for public sector
2019B2G AllAll public entities must receive e-invoices
Jan 2024Large/MediumDigital bookkeeping mandatory
Jan 2025ReceivingMandatory e-invoice receiving capability
Jan 2026Small companiesDigital bookkeeping mandatory (turnover > DKK 300K)
2027-2028B2BFull mandatory B2B e-invoicing expected

2. Technical Workflow

flowchart TD
    S["Invoicerr (Supplier)"] -->|1. OIOUBL / Peppol BIS| NemHandel[NemHandel Platform]
    
    subgraph "B2G/B2B Flow"
    NemHandel -->|"2. Routing & Validation"| Rec[Recipient]
    NemHandel -->|"3. Archive"| BizArch[Business Archive]
    end
    
    subgraph "Bookkeeping Act Compliance"
    S -.->|4. Digital Records| SVR[Digital Storage]
    Rec -.->|5. Audit Trail| SVR
    end
    
    Rec -->|6. Status| NemHandel
    BizArch -.->|7-Year Audit Access| DBA[Danish Business Authority]

🧱 Key Components

  1. NemHandel: National e-invoicing infrastructure
  2. Peppol Interoperability: Connected to Peppol network
  3. Digital Bookkeeping: Mandatory under Bookkeeping Act 2022

3. Data Standards & Formats

A. Accepted Formats

  • OIOUBL 2.1 (Danish national UBL profile)
  • Peppol BIS Billing 3.0 (EN 16931 compliant)
  • UBL 2.1 syntax

B. Critical Data Fields

  • CVR: Danish business registration number
  • EAN Location Codes: For B2G routing
  • NemID/MitID: Authentication for government transactions

4. Business Model

  • Post-Audit Model: No real-time clearance required
  • Mandatory Acceptance: B2B recipients must accept e-invoices
  • Digital Bookkeeping: Structured digital record keeping mandatory

5. Implementation Checklist

  • NemHandel Registration: Register in NemHandelsregisteret
  • Peppol Access: Set up Peppol access point
  • OIOUBL Support: Implement Danish UBL format
  • Digital Bookkeeping: Ensure ERP compliance with Act 2022
  • Archive Setup: Configure 5-7 year digital storage

6. Resources