Indépendant.

·

Mondial.

·

Pratique.

☆ Suivez-nous sur GoogleNewsletterPodcastÀ propos⌕
Image
Français
Accueil
Explorer
Guides
Outils
Evénements
Experts

TOOLS · Tracker

E-Invoicing & ViDA Mandate Tracker

The deadline, format, and obligation for every country with an active or upcoming e-invoicing mandate — in one place, updated as rules change. No sign-up.

FREE · NO SIGN-UP

VAT CalculatorGST CalculatorSales Tax CalculatorVAT Number CheckE-Invoicing Tracker

← All mandates

DK

Denmark e-invoicing

EU · NemHandel / Peppol

E-invoicing to public authorities has run over Nemhandel since 2005. The Bookkeeping Act's digital-bookkeeping duty is fully phased in (last cohort 1 Jan 2026): registered systems must be able to send and receive OIOUBL/Peppol BIS e-invoices, but B2B sending remains voluntary. A draft order in force 1 Jan 2027 makes Nemhandel enrolment the default and e-invoicing the first sending option.

Live now

Applies to

B2G, B2B

January 1, 2027

Next phase deadline

Default e-invoice enrolment from 1 Jan 2027

Does this apply to me?

Three questions. The fixed-establishment rule is where most foreign businesses get it wrong.

Is your business established in Denmark (registered office, branch or fixed establishment)?

Do you make intra-EU B2B supplies involving Denmark?

Denmark: likely outside the issuing mandate — watch e-reporting / cross-border

Denmark has no issuing mandate for anyone and no e-reporting. If you use a Danish registered bookkeeping system you will be enrolled to receive e-invoices from 2027 unless you opt out. Whether a VAT-only registration brings you under the Bookkeeping Act depends on your Danish activity and turnover – check with an adviser.

Not in scope for Denmark

With no establishment and no registration or trade in Denmark, the mandate doesn't apply to you today. Revisit this if you open a branch, warehouse or start supplying into Denmark.

Denmark: no domestic mandate yet — ViDA applies from July 2030

Denmark has no confirmed domestic B2B mandate, but ViDA makes structured e-invoicing and digital reporting mandatory for intra-EU B2B from 1 July 2030. Build EN 16931 / Peppol capability now.

No e-invoicing mandate applies in Denmark today

No domestic B2B e-invoicing mandate applies in Denmark (B2G has required it since 2005). Watch the 1 Jan 2027 default-enrolment order and the 2030 ViDA date.

Phases & who's affected when

A single date hides the rollout. Here's the full sequence.

2005

Public authorities

E-invoices to public bodies mandatory over Nemhandel (OIOUBL); EN 16931 receipt duty from 18 Apr 2019.

Done

1 July 2024 – 1 January 2026

Digital bookkeeping

Annual-report entities on registered systems (1 Jul 2024), on non-registered systems (1 Jan 2025); all others above DKK 300,000 net turnover for two consecutive years (1 Jan 2026). Systems must be able to send and receive OIOUBL and Peppol BIS e-invoices.

Done

1 January 2027

Registered bookkeeping systems (draft order)

Automatic Nemhandel enrolment with a four-week opt-out (provider notices from 30 Nov 2026); e-invoicing offered as the first sending option; SAF-T 2.0 export mandatory. Final order pending.

Next

1 July 2030

ViDA — intra-EU B2B

Intra-EU B2B e-invoicing becomes mandatory under ViDA.

Future

The technical facts

The standards, scope and dates that define the mandate – at a glance.

Transaction scope

B2G, B2B

Model

NemHandel / Peppol

Formats

OIOUBL, Peppol BIS 3.0

Region

EU

STATUS

Live now

Scope

All businesses under the Bookkeeping Act must keep books in a digital system (annual-report entities from 1 Jul 2024/1 Jan 2025; others with net turnover above DKK 300,000 in two consecutive years from 1 Jan 2026). Systems must support OIOUBL and Peppol BIS; no obligation to transmit B2B invoices electronically. From 1 Jan 2027 (draft order, consultation closed 17 Aug 2026) providers enrol users in Nemhandelsregistret unless they opt out within four weeks, and SAF-T 2.0 export becomes mandatory. OIOUBL retires in favour of Nemhandel BIS 4 (Peppol PINT) by mid-2029.

Penalties & grace period

Fines are for not using a compliant digital bookkeeping system or not retaining records, scaled by turnover – DKK 10,000–25,000 for minor breaches (turnover under DKK 10m) up to DKK 1–1.5m for serious breaches (turnover above DKK 100m). No duty to send e-invoices exists, and no e-invoice-specific penalty.

Latest e-invoicing coverage – Denmark

News, guides and rulings tagged for this country.

Alertes

May 26, 2025

Nouvelles règles danoises en matière de comptabilité numérique pour les entreprises étrangères assujetties à la TVA à partir de 2026

Ressources

October 21, 2024

Guide complet de la TVA au Danemark : Taux, règles et seuils d'enregistrement

Read the full Denmark guide

The complete VATabout deep-dive: legislation, platform selection, and reporting detail. 

Read the guide →

MORE TOOLS

VAT CalculatorGST CalculatorSales Tax CalculatorVAT Number Check

✉

Gardez une longueur d’avance sur les changements en matière de TVA.

Don't miss crucial VAT developments that could impact your business or practice.

☆ Add VATabout on Google

Description de l'image

Indépendant. Mondial. Pratique. Votre source quotidienne d'actualités sur la VAT, la GST et la fiscalité indirecte dans le monde entier.

linkedin [#161]Created with Sketch.
facebook [#176]Created with Sketch.

Couverture

Actualités fiscales

Analyses d'experts

Décisions de justice

Guides par pays

Facturation électronique

Régions

Europe

Amériques

Asie-Pacifique

Afrique

Outils

Vérification du numéro de VAT

Calculateur de VAT

Calculateur de GST

Calculateur de Sales Tax

Newsletter

Podcast

À propos

À propos

Auteurs

Événements

Écrivez pour nous

Faites de la publicité chez nous

© 2026 VATabout. Tous droits réservés.

Confidentialité ·

Conditions ·

Cookies