Denmark e-invoicing: Bookkeeping Act and NemHandel explained

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.

No. B2G has been mandatory since 2005, but there is no B2B e-invoicing mandate in Denmark. The Bookkeeping Act requires companies with revenue over DKK 300,000 to use an approved digital bookkeeping system that supports structured invoices — that is a requirement about your accounting system, not about how you send invoices. B2B e-invoicing remains voluntary and strongly encouraged.

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.

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.

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

OIOUBL is Denmark's national profile of UBL 2.1, used for B2G invoicing on NemHandel since 2005. PEPPOL BIS Billing 3.0 is the EU-wide profile of UBL, compliant with EN 16931, and is what the rest of Europe uses. NemHandel today accepts both formats, and most modern Danish accounting platforms have moved to PEPPOL BIS 3.0 because it works for both domestic Danish invoicing and cross-border EU invoicing — one format covers both use cases.

ViDA (VAT in the Digital Age) is the EU's reform of VAT and digital invoicing, introducing transaction-based reporting and mandatory e-invoicing for cross-border B2B trade within the EU. Danish companies exporting to other EU countries will need PEPPOL BIS Billing 3.0 — the format NemHandel already supports. ViDA does not replace Denmark's Bookkeeping Act, but it adds a cross-border layer on top. Invoicia generates compliant PEPPOL BIS 3.0 XML out of the box.

Erhvervsstyrelsen (the Danish Business Authority) maintains a public register of approved digital bookkeeping systems under the 2023 Bookkeeping Act (Bogføringsloven). Any system used to issue invoices for companies with annual revenue over DKK 300,000 must be on this register and must support structured electronic invoices that can be sent on the NemHandel/PEPPOL network. Invoicia is suitable for cross-border PEPPOL invoicing; for purely domestic Danish bookkeeping, use a system from Erhvervsstyrelsen's official register.

Yes. NemHandel is built on PEPPOL infrastructure, so any invoice you issue in PEPPOL BIS Billing 3.0 format can be delivered to a recipient anywhere on the PEPPOL network — Belgium, Norway, the Netherlands, France, Italy, and more. The recipient's PEPPOL participant ID identifies which Access Point routes the invoice. Invoicia's Pro plan will handle the routing automatically via a certified Access Point, so cross-border PEPPOL invoicing requires no manual configuration — this is coming soon.

Danish companies use ICD scheme 0184 with their 8-digit CVR number. For example, a Danish business with CVR number 12345678 has the PEPPOL participant ID 0184:12345678 — this is the address other PEPPOL users send invoices to. Danish public-sector entities are addressed with their EAN/GLN location number under ICD 0088. Invoicia automatically builds the correct participant ID from a CVR number and looks up the recipient's PEPPOL endpoint via NemHandel/PEPPOL SMP before sending, so you don't have to manage participant IDs manually.

Yes — PDF invoices remain legally valid for B2B transactions in Denmark. The 2023 Bookkeeping Act mandates a registered digital bookkeeping system for companies above the DKK 300,000 revenue threshold, but it does not (yet) require structured PEPPOL invoices for every B2B transaction. Many Danish businesses still receive PDF invoices alongside structured NemHandel/PEPPOL invoices. However, larger Danish customers and the public sector strongly prefer or require PEPPOL BIS 3.0 — and EU ViDA will make structured e-invoicing mandatory for intra-EU B2B trade around 2028–2030. Switching to PEPPOL now positions your business for both Danish and EU compliance.

Erhvervsstyrelsen (the Danish Business Authority) maintains the official register of approved digital bookkeeping systems under the 2023 Bookkeeping Act (Bogføringsloven). Companies with annual revenue above DKK 300,000 must use a system from this register. The requirements cover: secure digital storage of accounting documents, support for structured e-invoicing via NemHandel/PEPPOL, and audit trail capabilities. The register is publicly searchable at erhvervsstyrelsen.dk. Invoicia is suited for cross-border PEPPOL invoicing from Nordic and EU companies billing Danish customers; for purely domestic Danish bookkeeping that must appear on the Erhvervsstyrelsen register, a Danish-native accounting platform is recommended.

The CVR (Centrale Virksomhedsregister) number is Denmark's 8-digit company registration number, maintained by Erhvervsstyrelsen. In the PEPPOL network, Danish companies are addressed with ICD scheme 0184 followed by their CVR number — for example, 0184:12345678. This participant ID is published in the PEPPOL SML/SMP directory, making the company discoverable for invoice delivery. Danish public-sector entities additionally use EAN/GLN location numbers under ICD 0088 for NemHandel delivery. When you enter a Danish CVR number in Invoicia, the platform automatically builds the correct PEPPOL participant ID and checks the PEPPOL directory to verify whether the recipient can receive structured invoices before sending.