E-Invoicing in Denmark: Complete Guide

E-invoicing in Denmark

Denmark has long been recognised as one of the pioneers of electronic invoicing in Europe. While many EU Member States are only now introducing e-invoicing mandates, Denmark implemented mandatory electronic invoicing for public procurement nearly two decades ago.

Today, the Danish framework is mature and highly digitalised, yet it remains flexible for businesses operating in the private sector. Notably, there is currently no mandatory B2B e-invoicing requirement, although the use of structured electronic invoices—particularly through the Peppol network—is increasingly common.

For companies operating in Denmark, understanding how the national infrastructure works and how voluntary e-invoicing is evolving is essential for ensuring smooth compliance and preparing for future digital reporting developments.

The Danish E-Invoicing Framework

B2G E-invoicing in Denmark

Denmark introduced mandatory electronic invoicing for business-to-government (B2G) transactions in 2005. Suppliers providing goods or services to public authorities must submit invoices electronically, and paper invoices are not accepted.

To support this requirement, Denmark established a national digital infrastructure called NemHandel, a platform that enables the secure sending and receiving of electronic business documents, including invoices.

While NemHandel is the national system, it is interconnected with the Peppol network, meaning suppliers can also transmit invoices via Peppol access points.

Therefore, the country’s e-invoicing ecosystem is built around two key infrastructures:

• NemHandel, Denmark’s national e-invoicing platform
• The Peppol network, which enables secure exchange of structured electronic documents across borders

Invoices sent to public authorities must follow structured formats and comply with the European e-invoicing standard (EN 16931). The accepted formats include:

• Peppol BIS Billing 3.0, which is widely used across Europe and compliant with EN 16931
• OIOUBL 2.1, Denmark’s national XML-based invoice format.

This structured approach allows public authorities to automatically process invoices, improving efficiency and reducing administrative burdens.

B2B E-invoicing in Denmark

Unlike some other EU Member States that are introducing mandatory B2B e-invoicing, Denmark has not yet imposed a legal obligation for businesses to issue electronic invoices in domestic B2B transactions. Despite this flexibility, electronic invoicing is already well developed in Denmark and widely used by many companies, particularly those operating internationally.

Moreover, Danish legislation is gradually encouraging greater digitalisation of accounting and invoicing processes. The Digital Bookkeeping Act, adopted in 2022, requires businesses to use certified digital bookkeeping systems capable of generating and receiving structured electronic invoices.

The purpose of the Act is not to impose a strict B2B e-invoicing mandate but to ensure that all accounting processes are handled digitally. Under the law, companies must use:

• A digital bookkeeping system certified by the Danish Business Authority (Erhvervsstyrelsen or ERST), or
• A custom-developed digital bookkeeping solution that complies with the requirements of the legislation.

Importantly, all compliant accounting systems must be capable of supporting electronic invoicing. This includes the ability to transmit invoices via either the NemHandel platform, or the Peppol network.

The supported invoice formats remain the same as those used in the public sector:

• Peppol BIS Billing 3.0 (EN16931-compliant)
• OIOUBL 2.1

The obligation to comply with the digital bookkeeping requirements applies from the first financial year starting after the relevant implementation deadline. As a result, all companies covered by the legislation are expected to be compliant no later than 2026.

Learn more about Danish Bookkeeping Act

Importantly, this law focuses on technical capability rather than mandatory transmission. In practice, companies must ensure their systems are able to support structured e-invoices, even though issuing them for B2B transactions is not yet compulsory.

This approach reflects Denmark’s broader strategy: building digital infrastructure first, while leaving businesses flexibility in how they adopt it.

Widespread Use of Peppol in Denmark

Even without a B2B mandate, Peppol is already widely used in Denmark, particularly for B2G invoicing and cross-border transactions. The Danish Business Authority acts as the national Peppol Authority, overseeing the registration and governance of service providers and ensuring alignment with national digitalisation initiatives.

In the public sector, electronic invoicing adoption is extremely high, with the vast majority of invoices exchanged in structured electronic formats.

The growing adoption of Peppol in the private sector is driven largely by its advantages:

• Standardised invoice formats across countries
• Interoperability between systems and trading partners
• Faster invoice processing and payment cycles
• Simplified integration with ERP and accounting platforms.

As more EU countries implement Peppol-based frameworks, the network is increasingly becoming a de facto standard for electronic document exchange across Europe.

How Marosa Can Support Peppol E-Invoicing in Denmark

While Peppol adoption is voluntary for most B2B transactions in Denmark, implementing a compliant and scalable solution can still present technical challenges.

Marosa supports businesses by enabling seamless Peppol e-invoicing connectivity, helping companies send and receive structured invoices in line with Danish and European standards. This allows organisations to:

• Connect easily to the Peppol network
• Exchange compliant electronic invoices with Danish public authorities and private trading partners
• Future-proof their invoicing processes as digital reporting requirements evolve across Europe.

Marosa supports businesses by enabling Peppol e-invoicing in Denmark

As a conclusion, Denmark’s e-invoicing framework reflects a pragmatic and mature approach to digitalisation. While B2G e-invoicing has been mandatory since 2005, B2B e-invoicing remains voluntary, even though companies are increasingly expected to maintain systems capable of handling structured electronic invoices.

At the same time, the Peppol network is already widely used and continues to expand, positioning it as a key infrastructure for electronic invoicing both within Denmark and across the EU.

For businesses operating in Denmark, adopting Peppol e-invoicing today can help streamline invoicing processes, improve interoperability with trading partners, and prepare for the next phase of digital VAT compliance.