Denmark is making steady progress in its digital transformation through the implementation of the new Bookkeeping Act, which broadly requires digital accounting and the use of electronic invoicing. This reform expands upon the previous requirements that already existed for government relations (B2G) and aligns with the European ViDA (VAT in the Digital Age) initiative.
The objective is to improve VAT collection, optimize business processes within the internal market, and reduce the administrative burdens on companies.
Important dates
January 1, 2026
The Bookkeeping Act takes effect, making it mandatory for private companies with an annual turnover exceeding 300,000 DKK to issue and receive structured electronic invoices through certified digital accounting systems.
July 1, 2030
Implementation of the EU mandate (ViDA initiative): mandatory adoption of electronic invoicing and digital reporting for all cross-border intra-EU transactions.
Legislation
- Mandatory B2G Invoicing
It is strictly mandatory for any public sector supplier to issue structured electronic invoices through the Nemhandel infrastructure. - Scope of the B2B Mandate
Companies operating in Denmark must have the technical capability to issue and receive structured electronic invoices in their business-to-business relations. It is not mandatory for the end consumer (B2C). - Invoice Validation
It does not require prior government authorization (no pre-clearance); however, the structured transmission must be automatically validated through the Peppol or Nemhandel networks. - Foreign Companies
International entities that invoice Danish clients and are registered for VAT purposes in Denmark are subject to the same digitalization regulations.
Accepted formats
Structured formats are required: OIOUBL for the domestic market and Peppol BIS 3.0 for cross-border transactions, moving towards the unified Nemhandel BIS 4 standard.
Delivery channels
Transmission is carried out through the public national infrastructure Nemhandel (for B2G) or via the international Peppol network (for B2B), using an Access Point such as B2Brouter.
Regulatory authority
The Erhvervsstyrelsen (Business Authority) manages the Bookkeeping Act and the Nemhandel network, while the Skattestyrelsen (Tax Agency) monitors tax and VAT compliance.
Ready for Danish regulations
B2Brouter is fully adapted to the requirements of the Danish Bookkeeping Act, ensuring that your invoices comply with the technical structuring standards required by the Danish authorities.
Certified Peppol Access Point
As a certified Peppol Access Point, B2Brouter connects you directly and instantly to the international network and the Nemhandel system, allowing you to invoice public and private customers efficiently.
Simple integration
Easily connect the platform to your current ERP or accounting software to automate the issuing and receiving of invoices without disrupting your operations.
International invoicing
Send and receive legally compliant electronic invoices in Denmark, Spain and the rest of Europe, centralising all your international invoicing from a single intuitive interface.
Certifications
B2Brouter is certified with the ISO 27001 standard on information security management, certified as a Peppol Access Point Service Provider and a member of the EESPA.
