This guide provides an overview of e-Invoicing requirements in Denmark, including the legal framework, the use of the NemHandel platform, compliance obligations, and key reporting considerations. It is intended to assist businesses that issue or receive invoices for transactions subject to VAT in Denmark.
Denmark mandated B2G e-invoicing in 2005 and is an EU frontrunner. The Danish Bookkeeping Act (amended 1 February 2023) requires businesses to use a compliant Digital Accounting System capable of sending and receiving structured e-invoices.
Mandatory e-invoicing via NemHandel
No e-invoicing mandate, but businesses must have the ability to send/receive e-invoices under the Bookkeeping Act
From 2026, personally owned businesses with net annual turnover exceeding DKK 300,000 (two consecutive years) must use a compliant Digital Accounting System
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VAT registered established and non-established businesses must comply (if their activities exceed the turnover thresholds previously mentioned). If you are not registered for VAT and have a turnover below the 300,000 DKK threshold, you may not be subject to these specific digital bookkeeping and e-invoicing mandates, but you must still adhere to general bookkeeping laws.
No specific statutory time limit. Standard practice: as soon as possible after delivery of goods/services.
Yes. Penalties depend on revenue, seriousness, and persistence of breach. Serious cases may incur criminal liability under the Danish Criminal Code.
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Questo webinar spiega come le aziende statunitensi possano individuare e recuperare l'IVA estera, illustrando concetti chiave come la reciprocità e mettendo in evidenza i punti in cui spesso si perdono opportunità di rimborso.
