Jan 2026 next phase Bookkeeping Act: digital booking; e-invoicing; and SAF-T
The implementation of the Danish Bookkeeping Act main digital requirements is now underway. The next major phase is January 2026 for private businesses with a turnover exceeding DKK 300,000.
Under the 2022 Danish Bookkeeping Act, Danish resident businesses are mandated to:
- record and store their accounting records on approved accounting or ERP systems;
- be able to send and receive structured e-invoices; and
- support Danish SAF-T, based on the OECD model, only required on-demand by the tax authorities.
Phased introduction starting in 2024:
- 1st July 2024: taxpayers already with annual Erhvervsstyrelsen reporting obligations
- Jan 2025: Businesses without certified accounting systems:
- Maintain digital bookkeeping;
- Be able to issue and receive of e-invoices; and
- Able to produce SAF-T format data on tax authority’s request.
- Jan 2026: any other private businesses with a turnover of more than DKK 300,000; July for in-house developed accounting systems
Denmark imposed e-invoicing on B2G transactions in 2005 using the PEPPOL BIS 3.0 and its own OIOUBL format via the NemHande portal. It introduced a new version of OIOUBL 3 in November 2024, which includes mandatory invoice message responses and aligns with the European e-invoicing standard (EN 16931).
Read our Danish VAT guide here.
EU review of Digital Reporting Requirements
The EU is also reviewing EU e-invoicing options as part of its VAT in the Digital Age reforms, published in December 2022.
