Denmark delays voluntary e-invoicing launch to March 2027, plans Peppol shift
Denmark has pushed back its voluntary e-invoicing launch by two months to 1 March 2027. The Danish Business Authority also confirmed plans to phase out OIOUBL and Peppol BIS formats in favour of a single Peppol-based specification starting mid-2028.
Denmark has delayed its voluntary e-invoicing initiative by two months. The new launch date is 1 March 2027 instead of 1 January 2027. The Danish Business Authority also announced plans to gradually replace Denmark’s existing OIOUBL and Peppol BIS formats with a single Peppol-based specification, beginning mid-2028.
Denmark has postponed the launch of its voluntary e-invoicing initiative by two months. The Danish Business Authority confirmed the new timetable on 25 September 2026. The measures now take effect from 1 March 2027, not 1 January 2027 as first planned.
The delay extends to related requirements for providers of registered bookkeeping systems. The Authority says about 350,000 businesses use these systems. By 1 March, providers must ask customers to validate their business with MitID. Providers must then tell customers they will be registered for e-invoicing automatically unless they opt out. Registration is in the NemHandel Register, Denmark’s infrastructure for exchanging electronic invoices and other business documents. Businesses will have four weeks to opt out. After that period, the bookkeeping system provider becomes responsible for completing the registration.
Registered bookkeeping systems must also make clear when an invoice recipient is already registered with NemHandel. Where an invoice is created manually, issuing it electronically should be presented as a straightforward option.
Shift to single Peppol-based format
Alongside the delay, the Danish Business Authority confirmed plans to phase out Denmark’s existing OIOUBL and Peppol BIS e-invoice formats. These will be replaced by a single common specification based on Peppol, aligning Denmark more closely with the standard used across much of Europe.
The transition is expected to begin in mid-2028, with the existing formats due to be fully phased out by mid-2029. This timetable places Denmark’s transition ahead of the EU’s wider VAT in the Digital Age (ViDA) reforms. ViDA will introduce digital reporting and e-invoicing requirements for cross-border B2B transactions within the EU.
What the delay means
The two-month extension gives businesses and bookkeeping system providers additional time to prepare for the new registration and invoicing processes. The wider direction remains unchanged: Denmark continues to encourage broader use of structured electronic invoicing. It is also preparing its systems and standards for closer alignment with Peppol and future EU requirements.
Businesses operating in Denmark should continue reviewing their e-invoicing capabilities, system integrations, and invoice processes ahead of the revised 1 March 2027 launch date.