Denmark accelerates e-invoicing and bookkeeping plans

Along with many other EU countries, the countdown clock has started for Denmark to comply with major upcoming regulations such as VAT in the Digital Age (VIDA). The country is now taking clear steps towards a more automated and efficient digital economy.

With new developments in e-invoicingElectronic invoicing - widely referred to as e-invoicing - is the exchange of a digital document between a supplier and a buyer. E-invoices are issued, transmitted and received in a structured data format that enabled automatic and electronic processing. They contain data in a machine-readable format so that an AP system can read an invoice without manual data entry, leading to faster and more efficient invoicing. and digital bookkeeping, the country is aligning national standards with future EU obligations while continuing to lead in B2B and public-sector digitalisation.

Updating e-invoicing standards

Denmark is in the middle of a long-term strategy to modernise its national document standards. While the full OIOUBL 3.0 upgrade has been pushed to early 2026 for additional analysis and cost review, businesses won’t have long to wait long for improvements.

• OIOUBL 2.1 – Published on 14^th October 2025, it includes optional fields for CO₂ and climate-related data, helping companies reduce manual reporting.
• SAF-TSAF-T (Standard Audit File for Tax) is a file type based on the XML standard. It is created in a standard readable format from data exports taken from accounting records. SAF-T is used internationally to ensure the fast and secure digital transfer of tax information. It is known for its high level of security, ability to simplify the collection of tax data and simple readability due to its standardised format. 2.0 – The new version is currently in the final review phase and should be published by the end of 2025. This update will support more structured, automated, and transparent financial data management.

Expanding e-invoicing in the public sector

E-invoicing is already mandatory in Denmark for any business sending invoices to public authorities (B2GCommerce between business to government.). Now, the government is exploring public entities also sending e-invoicing to businesses (G2B).

This recommendation is currently under review and could further streamline public-private interactions, removing paper and PDF processes entirely.

B2B and B2C mandates

There are no current mandates for Business-to-Business (B2B) or Business-to-Consumer (B2C) e-invoicing. However, the 2022 Bookkeeping Act introduces mandatory digital bookkeeping and e-invoicing capabilities for all businesses, with full compliance required by January 2026 (or July 2026 for in-house systems).

Preparing for ViDAViDA or 'VAT in the Digital Age', is an EU initiative proposed by the European Commission that seeks to modernise and harmonise VAT processes for member states, by embracing new technologies. It is aimed at updating processes for the management of VAT, and reduce the VAT gap and fraud. The proposal also aims to address challenges in the area of VAT raised by the development of the platform economy.

With ViDA’s digital reporting rules set to launch in July 2030, Denmark is evaluating new obligations for bookkeeping systems to boost automation and ensure national readiness.

Proposed measures include:

• 70% e-invoicing adoption by 2027, accelerating digital uptake
• Mandatory registration in Nemhandelregisteret (NHR), with an opt-out option
• API-based integration with Nemhandel, enabling automatic identification of e-invoice recipients

These requirements would roll out first to Standard Digital Bookkeeping Systems and later expand to Specially Developed Systems, ensuring the entire ecosystem becomes compatible and connected.

What businesses should expect

As the EU moves toward real-time digital VAT reporting, Denmark is taking steady steps to prepare its infrastructure and its businesses. In the coming years, companies operating in Denmark should expect:

• More standardised and structured e-invoicing
• Tighter digital bookkeeping obligations
• Increased automation across financial workflows
• Alignment with the EU-wide ViDA reporting framework

Denmark’s proactive approach places it among the EU’s frontrunners in digital compliance, making now the ideal time for businesses to evaluate their systems, strengthen integrations, and prepare for what’s coming next.