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Denmark: Danish Business Authorities latest work and 2026 agenda for digital bookkeeping and e-invoicing

Future default use of e-invoicing for companies using registered bookkeeping system

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march 25, 2026

The Danish Business Authorities (DBA) recently announced their latest work and 2026 agenda for digital bookkeeping and electronic invoicing (e-invoicing) in Denmark.

Voluntary campaign and future default use of e‑invoicing for companies using registered bookkeeping system

The DBA is launching a voluntary campaign to promote e‑invoicing focused on all companies using a registered bookkeeping system. Their expectation is that from July 1, 2026, all entities using a registered bookkeeping system will, as a starting point, issue invoices as e‑invoices by default. In order to make this possible, all entities using a registered bookkeeping system are expected to be automatically enrolled in NemHandel’s registry from July 1, 2026, unless they actively opt out.

Planned transition to Peppol PINT

The Danish Bookkeeping Act currently requires that companies are able to process e‑invoices in both OIOUBL and Peppol BIS formats. As part of NemHandel’s new documentation strategy, the Danish Tax Authorities (DTA) plan to transition to Peppol’s new architecture, Peppol PINT, in the course of 2028, with full implementation expected to be completed by mid-2029. Consequently, OIOUBL is expected to be phased‑out, and the DBA has now presented its documentation strategy under which it will transition to Peppol PINT as the primary framework. The next step will be to review its infrastructure strategy (i.e., how electronic documents, including invoices, must be exchanged in practice).

Updated SAF-T 2.0 standard

The updated SAF‑T 2.0 standard was published in mid-February. For entities using a registered bookkeeping system, this implies a requirement to map their own chart of accounts and value added tax (VAT) codes to the standard chart of accounts and VAT codes published by the DBA. From January 1, 2027, it is expected that companies with a registered bookkeeping system must be able to generate a complete SAF‑T file, including transaction‑level data, based on the new SAF-T 2.0 standard.

Read a March 2026 report prepared by the KPMG member firm in Denmark

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