- Legislation and Standards: Denmark mandates the use of electronic invoicing (eInvoicing) for all public procurement, requiring economic operators to submit invoices using the OIOUBL standard via the NemHandel platform. The implementation of Directive 2014/55/EU has made it compulsory for all public entities to process electronic invoices according to the European standard (EN-16931) since April 2019.
- Digital Bookkeeping Act: The recently passed Danish Bookkeeping Act, effective from May 2022, requires all businesses to utilize Digital Bookkeeping Systems (DBS) capable of generating and processing electronic invoices, with a compliance deadline set for various business categories from January 2024 to January 2026 based on turnover.
- Infrastructure and Compliance: The NemHandel platform serves as the national infrastructure for eInvoicing, allowing secure transmission of invoices. Economic operators must register in the NemHandel Registry (NHR) and provide relevant identification numbers. The Danish Business Authority supports compliance by providing guidelines and validation tools for IT vendors to ensure adherence to eInvoicing standards.
Source ec.europa.eu
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
