The Bookkeeping Act, passed in 2022, mandates most Danish companies to handle accounting operations electronically, including invoicing. Companies must either use a certified digital bookkeeping solution or develop their own in compliance with the law.
Since July 1, 2024, medium and large companies using certified solutions are already required to comply. Starting January 1, 2025, this obligation extends to medium and large companies using self-developed digital bookkeeping systems.
Among their obligations, these businesses must maintain digital records, issue and receive structured e-invoices in Peppol BIS or OIOUBL format (whose version 3.0 was recently released) via NemHandel, and produce SAF-T data upon request from tax authorities.
The final phase, effective July 1, 2026, will apply to all businesses, including sole proprietors, with annual turnover exceeding 300,000 DKK (~40,000 €).
For more details on implementation and compliance, visit our Denmark country profile.
