Denmark
Live since February 2005
Mandate Overview
The mandate
Denmark is Europe's e-invoicing pioneer, mandating B2G electronic invoicing since February 2005 through the NemHandel infrastructure operated by Erhvervsstyrelsen (Danish Business Authority). The Bookkeeping Act (Bogforingsloven) extends digital bookkeeping and structured invoicing to all Danish businesses in phases through 2026, requiring registered digital bookkeeping systems and the ability to send and receive structured e-invoices via NemHandel or Peppol. OIOUBL 3, the updated Danish CIUS, became the new official format in 2025.
Timeline
Key milestones
Mandatory B2G e-invoicing for all public-sector suppliers via NemHandel
Bookkeeping Act phase 1 — registered digital bookkeeping systems mandatory for class B-D companies
OIOUBL 3 becomes the official Danish e-invoicing format
Bookkeeping Act phase 2 — structured e-invoicing extended to personally-owned businesses with turnover above 300,000 DKK
Flowie Coverage
How Flowie supports Denmark
Flowie operates as a Peppol-accredited Service Provider with native NemHandel routing for Danish B2G and B2B exchanges. OIOUBL 3 generation, Peppol BIS 3.0 transmission, and digital bookkeeping format alignment with Erhvervsstyrelsen requirements are built into the platform.
FAQ
Common questions
Is e-invoicing mandatory in Denmark?
What format and network does Denmark use?
Ready for Denmark?
Flowie keeps you compliant, automatically.