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Denmark has delayed the launch of its voluntary 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. initiative by two months, with the new measures now set to take effect from 1st March 2027, rather than 1st January 2027.
The Danish Business Authority confirmed the revised timetable on 25th September 2026. As a result, related requirements for providers of registered bookkeeping systems will also be postponed until March.
Under the new rules, users of registered bookkeeping systems will be notified that they are due to be automatically registered in the NemHandel Register, Denmark’s infrastructure for exchanging electronic invoices and other business documents.
Businesses will have four weeks to opt out, after which the bookkeeping system provider will be responsible for completing the registration.
Registered bookkeeping systems will also need to make it clear when an invoice recipient is already registered with NemHandel. Where an invoice is created manually, issuing it electronically should therefore be presented as a clear and straightforward option.
Single e-invoicing format
Alongside the delay, the Danish Business Authority also confirmed plans to gradually phase out Denmark’s existing OIOUBL and Peppol BIS e-invoice formats.
These are expected to be replaced by a single common specification based on Peppol, bringing Denmark more closely in line with the standard used across much of Europe.
The transition is expected to begin in mid-2028, with the existing formats due to be fully phased out by mid-2029.
The timetable also places Denmark’s transition ahead of the EU’s wider VAT in the Digital Age, or 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., reforms, which will introduce new digital reporting and e-invoicing requirements for cross-border B2B transactions within the EU.
What does the delay mean for businesses?
The change gives businesses and bookkeeping system providers an additional two months to prepare for the new registration and invoicing processes.
However, the wider direction remains unchanged. Denmark is continuing to encourage broader use of structured electronic invoicing, while preparing its systems and standards for greater alignment with Peppol and future EU requirements.
Businesses operating in Denmark should therefore continue reviewing their e-invoicing capabilities, system integrations and invoice processes ahead of the revised 1st March 2027 launch date.
