Denmark's e-invoicing rules: the Bookkeeping Act, NemHandel and 2027
Denmark has no single "everyone must e-invoice from date X" rule. The Bookkeeping Act pushes businesses onto registered digital systems that can handle structured invoices, and NemHandel, the Danish Peppol network, is how they arrive. Below: the dates as sources give them, where they disagree, and how to test a file before it goes to a customer.
The timeline (as secondary sources report it)
| Date | What changes |
|---|---|
| Jul 2024 to Jan 2026 | The Bookkeeping Act's digital-system requirement is phased in over four stages. Covered businesses must keep books in a registered digital bookkeeping system that can send and receive structured e-invoices. |
| 30 Nov 2026 (draft date; since superseded) | The consultation draft set this date for the duties to notify customers about default NemHandel registration. Erhvervsstyrelsen has since issued the amending order (BEK nr 811 of 22 September 2026, as its guidance cites it), and its guidance is reported to tie the notification and display duties to 1 March 2027 instead. |
| 1 Jan 2027 | Registered systems must be able to produce SAF-T 2.0 files; most draft amendment provisions apply. |
| 1 Mar 2027 (reported) | Default NemHandel registration of users of registered systems, with an opt-out, so e-invoices are delivered automatically. |
| About 2028 to 2029 | Move from OIOUBL to a Peppol-based NemHandel BIS 4 profile, with OIOUBL retired. |
Where sources disagree: one source says default registration began on 1 July 2026, others say 1 March 2027; one says every business over DKK 300,000 turnover must e-invoice from 1 January 2026, which the better-documented sources do not support; OIOUBL 3.0 is said to have been cancelled in favour of going straight to BIS 4. The consultation on the draft amendments closed on 17 August 2026 and the final order, BEK nr 811 of 22 September 2026, has been issued; search summaries of Erhvervsstyrelsen's guidance disagree on its dates (the draft gave 1 January 2027 for most changes and 30 November 2026 for the enrolment process; the guidance is reported to give 1 March 2027 for MitID checks, the e-invoice display option and default registration, and 1 January 2028 for the later data requirements), and the order text itself was not read, so treat every date here as unconfirmed. These are secondary sources; the Danish Business Authority (erhvervsstyrelsen.dk) and retsinformation.dk were not reachable when this page was written. A summary, not tax advice.
Which file counts, and how it travels
Danish public buyers have long required structured invoices through NemHandel, in OIOUBL or Peppol BIS Billing 3.0 (UBL 2.1, on EN 16931). For private buyers the practical effect of the Bookkeeping Act is that your customer's system can receive a structured invoice and reads it from NemHandel, so a PDF by email is increasingly the exception.
What this checker does and does not cover
It applies EN 16931 and the Peppol BIS 3.0 rules it knows. It does not check OIOUBL schema rules, the NemHandel BIS 4 profile, SAF-T 2.0 files, or whether your bookkeeping system is registered. Treat a clean result as "passes the European and Peppol rules", not "accepted in Denmark".
Test a file before you send it
Open the checker, drop your XML, and tick Also apply the Peppol BIS Billing 3.0 rules. It flags a wrong business process or specification identifier, a missing or malformed electronic address, arithmetic that does not add up, a missing tax reason on a 0% or exempt line, and VAT, IBAN and BIC typos, each with a rule ID and a fix (the rule reference). No account, nothing uploaded.
No invoice yet? The e-invoice creator turns a form into UBL or CII XML and checks it. Other countries: all side by side, Germany, France, Belgium, Poland, Croatia, Spain, Italy, the Netherlands, Romania, Greece, Bulgaria, Portugal, Slovakia, Lithuania, Luxembourg, Malta, Norway, Hungary, Estonia, Latvia, Slovenia, Serbia, Czech Republic, the UK, the UAE, India, Saudi Arabia, Malaysia, or the EU e-invoicing mandate checker.
Common questions
When does Denmark's e-invoicing requirement start?
Denmark has no general date on which every B2B invoice must be a structured e-invoice. The Bookkeeping Act instead requires covered businesses to keep books in a registered digital system, phased in between July 2024 and January 2026; sources describe SAF-T 2.0 export for registered systems from 1 January 2027 and automatic NemHandel registration for users of those systems, with sources giving 1 July 2026 or 1 March 2027 for it. Some of this is draft amendment text, so confirm against the Danish Business Authority (Erhvervsstyrelsen). This is a summary, not advice.
Which invoice format does Denmark use?
Public buyers receive OIOUBL or Peppol BIS 3.0 through NemHandel, Denmark's Peppol-based network. Guides describe a move to a NemHandel BIS 4 profile on Peppol, with OIOUBL retired around 2029, though sources disagree on the dates. This checker reads JSON, UBL, CII and Factur-X PDFs and has a Peppol BIS 3.0 option. It does not check OIOUBL or the NemHandel profile.
What does this checker not cover for Denmark?
OIOUBL schema rules, the NemHandel BIS 4 profile, SAF-T 2.0 files and your bookkeeping system's registration. A clean result means the invoice passes EN 16931 and the Peppol rules it knows, not that Denmark will accept it.
How do I check a Danish invoice before sending it?
Drop the file into the checker and tick the Peppol option. It tests the Peppol identifiers, electronic addresses, totals and tax breakdown arithmetic, and VAT, IBAN and BIC typos, each with a rule ID and a fix. Nothing is uploaded when you use the page. It is an offline observation, not an access point's acceptance and not legal advice.
Open the E-invoice Preflight checker to validate your own invoice file.
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