Publication date: 27.05.2025
e-invoicing
in Denmark
E-Invoicing General information
Since 1 July 2022, Denmark has enforced an updated Bookkeeping Act, which requires companies to use digital bookkeeping systems. A key component of this legislation is that e-invoicing must be built in “by design” as a core feature of any standard accounting system offered on the market.
So-called “standard systems” must offer functionality for electronic invoicing, fully aligned with Danish and international e-invoicing standards (OIOUBL and Peppol BIS). System providers may implement the e-invoicing function themselves or integrate it via an external service provider. Although end users are not obliged to use the feature, it must be made available within the system.
Companies using non-standard systems (e.g., internally developed or on-premise solutions) are responsible for ensuring their system meets the legal requirements, as specified by the Danish Business Authority.
The technical and functional requirements include:
– digital registration of transactions with supporting documents and secure retention for 5 years,
– full user and access control, including automatic backups and recovery,
– process automation features (e.g., VAT reporting, bank reconciliation, financial reports),
– the ability to export data in SAF-T format upon request,
– compatibility with the Danish public standard chart of accounts,
– generation and submission of VAT filings and annual reports,
– support for data exports in CSV and XBRL,
– direct API access for VAT return submission.
The e-invoicing process in Austria:
- Invoice creation: Electronic invoices are generated directly within the company’s digital bookkeeping system. The system must support formats that comply with both Danish and international requirements – namely OIOUBL and Peppol BIS. Invoices, credit notes, and invoice responses must follow the public standard chart of accounts, ensuring consistency with VAT and financial reporting obligations.
- Submission: E-invoices can be submitted through the following channels:
– the national NemHandel network,
– the international PEPPOL network,
– or via an integrated third-party Access Point.
Standard system providers are required to ensure that secure and reliable connectivity is in place for transmission through these networks. - Validation: Standard systems must validate invoices for compliance with data structure, business rules, and accounting standards. The system also supports users during invoice entry by suggesting appropriate VAT codes and account mappings based on context.
- Processing: Once submitted, the invoice is automatically received by the buyer’s system and processed according to the company’s internal workflows. Modern accounting systems may also support automatic reconciliation of invoice payments with bank statements (via CSV or banking APIs), facilitating faster and more accurate bookkeeping.
Archiving: All invoices and supporting documentation must be safely stored for a minimum of five (5) years. Systems must include secure backup and recovery capabilities, and offer the ability to export data in SAF-T, CSV, or XBRL formats upon request, ensuring long-term accessibility and audit readiness.
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