Mandate Information

Since 2005, suppliers of services and goods are required to send electronic invoices (UBL) to public institutions and public authorities.
Since 18 April 2019, 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).

Denmark has implemented the European standard on e-invoicing (EN-16931) using the Universal Business Language (UBL) 2.1. The national standard, known as OIOUBL, is based on UBL 2.0.

In B2G public procurement, the Danish government mandates the use of NemHandel, a public infrastructure that enables companies to submit electronic invoices securely over the Internet. Peppol can be used to support the B2G mandate. No electronic signature is required for eInvoices and the archiving period amounts to 5 years for movable properties and 10 years for immovable properties

Currently, B2B transaction are not yet mandatory in Denmark.

Details

Detail	Value
Official Specification	PEPPOL BIS Billing 3.0 (based on Universal Business Language (UBL2.1))
Coverage	B2G
Country Specific Configuration	Denmark: Configurations
Compliance	PEPPOL BIS Billing 3.0 and European standard for e-Invoicing (EN 16931)
Country Specific Extensions	None

Restrictions

Vertex e-Invoicing does not support B2C or B2B in Denmark.

In this Section

This section contains the following topics:

Topic	Description
Denmark: Overview	Overview for this country.
Denmark: Receivers	The Receivers used by this country.
Denmark: Examples	Example Documents.
Denmark: Configurations	Topics describing country-specific configurations.
Denmark: Rules	The rules that govern the processing of the Documents for this country.