Denmark mandates that all B2G e-invoices be exchanged via the NemHandel platform following the OIOUBL standard, ensuring compliance with the European standard (EN-16931) since April 2019. Additionally, the Danish Bookkeeping Act requires all businesses to adopt Digital Bookkeeping Systems (DBS) capable of handling e-invoices, with a final compliance deadline of January 1, 2026.
General overview regarding the Denmark 2025 e-invoicing system and NemHandel platform
Public
Denmark
Author: Nikola Novković
Category:
Fiscal subject related
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70
Content accuracy validation date:
26.03.2025
Content accuracy validation time:
08:06h
When it comes to B2G public procurement, the Danish government requires that e-invoices be exchanged via the NemHandel platform following the OIOUBL standard that is provided and maintained by the Danish Business Authority. Since April 2019, all public organizations have been required to handle electronic invoices following the European standard (EN-16931) due to the implementation of Directive 2014/55/EU.
The Danish Bookkeeping Act was implemented in May 2022. mandates that all companies use Digital Bookkeeping Systems (DBS) that can create and process electronic invoices. Regarding turnover, all B2G business categories have a final deadline 1. of January 2026 for compliance.
The NemHandel platform facilitates the safe transmission of invoices by acting as the national e-invoicing infrastructure. Economic operators are required to furnish the appropriate identity numbers and register in the NemHandel Registry (NHR). By giving IT suppliers rules and validation tools to guarantee adherence to e-invoicing standards, the Danish Business Authority promotes compliance.
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