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Denmark 2024 eInvoicing Country Sheet

  • The Danish Business Authority is responsible for the implementation of eInvoicing legislation in Denmark, including the Law on use of electronic invoice no 1593 of 18/12/2018 and the Consolidation Law on public payments, etc. Act. No.798 of 02.28.2007.
  • The Directive 2014/55/EU has been transposed, and there is a use of an extra year for compliance of non-central entities until 18 Apr 2020.
  • It is mandatory for central, regional, and local authorities to receive and process electronic invoices, while economic operators and suppliers of public bodies are required to submit electronic invoices.
  • The European standard on eInvoicing is fully implemented under UBL 2.1, and the national UBL 2.0 standard is OIOUBL.
  • The Peppol BIS Billing 3.0 is used, and the platform is NemHandel. Denmark has been a pioneer in eInvoicing since 2005, and with the implementation of Directive 2014/55/EU, all public entities must be able to receive and process electronic invoices in accordance with the European Standard on eInvoicing (EN-16931).
  • The legislation also stipulates the use of the OIO Reliable Asynchronous Secure Profile (OIORASP) for public entities.

Source ec.europa.eu


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