Denmark proposes automatic e-invoicing enrollment in digital bookkeeping systems
Denmark's Business Authority is consulting on rules to auto-enroll companies in e-invoicing via Nemhandel unless they opt out, with most changes taking effect 1 January 2027.
Denmark’s Business Authority has launched a public consultation on new requirements for digital bookkeeping systems to boost e-invoicing adoption. Providers would auto-enroll customers in Nemhandel unless they opt out, and must show e-invoicing as the default sending option.
Denmark’s Business Authority has opened a public consultation on proposed changes to digital bookkeeping system rules aimed at increasing e-invoicing adoption. The consultation runs until 17 August 2026, with most changes set to take effect from 1 January 2027.
Automatic enrollment and default options
Under the proposal, providers of registered standard digital bookkeeping systems would generally have to register end customers for e-invoicing in Nemhandelsregistret, unless they are already registered or opt out within four weeks. The systems would also have to check whether an invoice recipient is registered in Nemhandel and show e-invoicing as the default or first sending option when issuing invoices. Businesses would retain the ability to choose another method to send invoices.
Additional security requirements
The draft also proposes supplementary requirements covering identity verification, master data, access controls, data integrity, searchability and record retention. These apply to registered standard digital bookkeeping systems, not custom systems.
Notifications to new and existing end customers would apply from 30 November 2026, ahead of the main implementation date.
Timeline and next steps
The Danish Business Authority expects to issue the final executive order in early September 2026. The consultation is open to public feedback until 17 August 2026.