Country guide · Updated June 2026

E-invoicing in Denmark: Bookkeeping Act, NemHandel

Q: Is e-invoicing mandatory in Denmark?

To the public sector yes. In B2B there is no classic obligation to issue every invoice electronically, but the Bookkeeping Act (Bogføringsloven) requires businesses to use a digital bookkeeping system that can send and receive structured e-invoices.

Q: By when does the digital bookkeeping system requirement apply?

Phased: medium and large companies since 1 July 2024, all businesses with annual turnover above DKK 300,000 from 1 January 2026.

Q: Does Vera produce e-invoices for Denmark?

Yes. Vera produces Peppol BIS invoices to EN 16931 and validates them. Sending over NemHandel or a Peppol Access Point is a separate step; Vera is not itself an Access Point.

Denmark takes its own route. Instead of a classic B2B obligation to issue, the Bookkeeping Act (Bogføringsloven) requires businesses to use a digital bookkeeping system that can send and receive structured e-invoices. The formats are OIOUBL and Peppol BIS, transmitted over the national NemHandel network.

TL;DR

The Bookkeeping Act requires digital bookkeeping systems with e-invoicing capability: medium and large companies since 1.7.2024, all businesses above DKK 300,000 turnover from 1.1.2026. Formats: OIOUBL and Peppol BIS over NemHandel. OIOUBL 3.0 cancelled, moving to NemHandel BIS 4. B2G is mandatory. Vera produces Peppol BIS invoices to EN 16931; sending over NemHandel is separate.

Is e-invoicing mandatory in Denmark?

To the public sector, yes. In B2B there is no classic obligation to issue every invoice electronically, but the Bookkeeping Act requires a digital bookkeeping system that can send and receive structured e-invoices. The requirement is staggered by size.

Date	Obligation	Who
1 Jul 2024	digital bookkeeping system with e-invoicing capability	medium and large companies
1 Jan 2026	digital bookkeeping system with e-invoicing capability	all businesses above DKK 300,000 annual turnover

Formats and NemHandel

Denmark uses OIOUBL and Peppol BIS, transmitted over the national NemHandel network. The Danish Business Authority cancelled the planned OIOUBL 3.0 in January 2026 and is moving to NemHandel BIS 4, an adaptation of the international Peppol BIS 4. OIOUBL 2.1 is gradually phased out.

How Vera helps for Denmark

Note: Vera produces Peppol BIS invoices to EN 16931 and validates before download. Sending over NemHandel or a Peppol Access Point is a separate step. Vera is not itself an Access Point, nor a bookkeeping system in the sense of the Bookkeeping Act.

For e-invoices over Peppol, the EN 16931 file from Vera is usable. Sending over NemHandel and the requirement for an approved bookkeeping system are covered by your Danish bookkeeping solution.

FAQ

Is e-invoicing mandatory in Denmark?

To the public sector yes. In B2B the Bookkeeping Act requires a digital system able to send and receive e-invoices, rather than a classic obligation to issue.

By when does the digital bookkeeping system requirement apply?

Medium and large companies since 1.7.2024, all businesses above DKK 300,000 turnover from 1.1.2026.

Which formats apply in Denmark?

OIOUBL and Peppol BIS over NemHandel. OIOUBL 3.0 was cancelled, the move is to NemHandel BIS 4, OIOUBL 2.1 is phased out.

Does Vera produce e-invoices for Denmark?

Yes, Peppol BIS invoices to EN 16931, validated before download. Sending over NemHandel is a separate step; Vera is not an Access Point.

Peppol BIS invoices for Denmark

Vera produces the Peppol BIS file to EN 16931 in the browser, validated before download. Sending over NemHandel runs through your bookkeeping solution or an Access Point.

Create one now

Free for 5 invoices / month · Pro 29 € / month · 27 EU countries