Denmark
Denmark reaches the same destination as its neighbours by a different route: no hard B2B mandate, but a Bookkeeping Act that requires digital bookkeeping in a registered system capable of sending and receiving e-invoices. B2G via NemHandel and Peppol has been mandatory since 2005, the earliest in Europe. The digital bookkeeping requirement phased in from 2024 and reached all businesses above the DKK 300,000 turnover threshold on 1 Jan 2026. Policy direction as at Aug 2026 is e-invoicing by default through registered systems rather than a separate mandate, with ViDA Digital Reporting Requirements met that way by 2030. Do not assume a Danish issuance mandate on the Belgian or Polish schedule.
// Phased rollout
- 01 Feb 2005 · liveB2G mandate (NemHandel)Europe's earliest B2G e-invoicing mandate; all public sector suppliers.
- 01 Jul 2024 · liveDigital bookkeeping — registered systemsBusinesses using registered bookkeeping systems must keep records digitally and be able to send/receive e-invoices.
- 01 Jan 2026 · liveDigital bookkeeping — all above DKK 300kRequirement extends to all businesses with annual turnover above DKK 300,000, including custom systems.Turnover > DKK 300,000
- 01 Jul 2030 · upcomingViDA Digital Reporting RequirementsIntra-EU digital reporting under ViDA; Denmark expects to meet it via registered systems rather than a new domestic mandate.
// Penalties
Bookkeeping Act penalties for failure to keep digital records in a compliant system.
// What you have to do
- Confirm which of your flows are in scopeB2B is voluntary, B2G is mandatory.
- Emit one of OIOUBL 3 / Peppol BIS Billing 3.0 or EN 16931Your ERP must produce this syntax, not a PDF or a print stream.
- Connect via NemHandel or Peppol 4-corner (AS4)This is the channel, separate from the format. Most projects underestimate it.
- Plan for the Peppol 4-Corner modelDecentralised exchange: no central platform validates for you, so your own outbound validation is the only safety net.
- Retain for 5 yearsArchive the structured original, not a rendering of it.
- Understand the exposureBookkeeping Act penalties for failure to keep digital records in a compliant system.