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Denmark e-invoicing: Bookkeeping Act and NemHandel explained

Denmark's updated Bookkeeping Act requires companies with revenue over DKK 300,000 to use a registered digital bookkeeping system. NemHandel provides PEPPOL-compatible e-invoicing.

📅 In force (Bookkeeping Act 2024)📄 OIOUBL / NemHandel (PEPPOL-compatible)
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What's happening

Denmark has been a pioneer in e-invoicing. B2G e-invoicing has been mandatory since 2005 via the OIOXML/OIOUBL format and NemHandel network. The 2023 Bookkeeping Act (effective 2024) extended requirements: companies with annual revenue exceeding DKK 300,000 must use a registered digital bookkeeping system capable of issuing structured electronic invoices. NemHandel, Denmark's national e-invoicing network, is PEPPOL-compatible.

Mandate status

In force

B2G requirements have been in force since 2005. Bookkeeping Act digital requirements apply from 2024 for larger companies and phased for smaller ones.

Who's affected

Companies with revenue > DKK 300,000

B2G: all suppliers to Danish government entities (mandatory since 2005). B2B: companies with annual revenue exceeding DKK 300,000 must use an approved digital bookkeeping system.

Deadline

In force (Bookkeeping Act 2024)

B2G requirements have been in force since 2005. Bookkeeping Act digital requirements apply from 2024 for larger companies and phased for smaller ones.

Format required

OIOUBL / NemHandel (PEPPOL-compatible)

OIOUBL (Danish profile of UBL 2.1). NemHandel, the national network, is built on PEPPOL infrastructure and accepts PEPPOL BIS Billing 3.0.

How Invoicia helps

Invoicia generates PEPPOL BIS Billing 3.0 XML, which is accepted on the NemHandel network. Automatic CVR number lookup (Danish company register) fills in company details. Pro plan enables direct PEPPOL network delivery.

Free tier
20 invoices/month + PEPPOL XML
Pro — €15/mo
Unlimited + PEPPOL network sending

Frequently asked questions

What is NemHandel?+

NemHandel is Denmark's national e-invoicing infrastructure, based on PEPPOL standards. It allows businesses and government entities to exchange structured electronic invoices. It is interoperable with the broader PEPPOL network.

Is B2B e-invoicing mandatory in Denmark?+

B2G has been mandatory since 2005. The 2023 Bookkeeping Act requires companies with revenue over DKK 300,000 to use an approved digital bookkeeping system that supports structured invoices. B2B e-invoicing is strongly encouraged.

What format does Denmark use for e-invoicing?+

OIOUBL (a Danish profile of UBL 2.1) is the primary format for government invoicing. NemHandel also accepts PEPPOL BIS Billing 3.0, which is the EU-wide standard.

How does the Danish Bookkeeping Act affect my business?+

If your company has annual revenue exceeding DKK 300,000, you must use a registered digital bookkeeping system from the relevant date. The system must be able to create and store invoices in a digital format.

Does Invoicia work with Danish NemHandel?+

Invoicia generates PEPPOL BIS Billing 3.0 XML and supports CVR number lookup for Danish customers. Pro plan enables PEPPOL network sending, which is compatible with NemHandel.

Last reviewed March 2026. This page is informational and not legal advice. Verify requirements with official sources or a qualified adviser.