Denmark: Deferred launch of voluntary e-invoicing to March 1, 2027
New requirements for providers of registered bookkeeping systems thus also deferred to March 1, 2027 (from January 1, 2027).
The Danish Business Authority announced the deferral of the launch of its voluntary campaign to adopt e-invoicing to March 1, 2027 (from January 1, 2027).
The following new requirements for providers of registered bookkeeping systems are thus also deferred to March 1, 2027:
- Users must be notified that they will be automatically registered in the NemHandelRegister, with the option to opt out within the following four weeks. The notice may be provided either when the user first logs in to the bookkeeping system on or after March 1, 2027, or through a separate communication. The provider must then register the user in the NemHandel Register within four weeks.
- When an invoice is created manually, it must be clear to the user when the invoice recipient is registered in the NemHandel Register, so issuing an e-invoice is presented as a clear and straightforward option.
The Danish Business Authority also announced that the current two e-invoice formats (OIOUBL and Peppol Bis) will gradually be phased out in favor of a single, common e‑invoice specification based on Peppol, the same standard already used in most EU countries. The transition to this common format is expected to begin in mid‑2028, with the existing formats fully phased out by mid‑2029. This is scheduled to take place one year before the EU’s ViDA initiative is expected to take effect, introducing mandatory B2B e‑invoicing for trade between EU member states.
Read a September 2026 report prepared by the KPMG member firm in Denmark