Push on e-invoicing; preparations for Peppol PINT; new SAF-T
Denmark is tightening the screws on digital finance.
The latest direction from the Danish Business Authority signals a shift from encouragement to default digital behaviour, particularly for businesses already operating on registered bookkeeping systems.
Read more about current Danish e-invoicing and digital bookkeeping requirements.
Automatic NemHandel enrolment
To support this, businesses using registered systems are set to be automatically added to the NemHandel network (the government’s e-invoicing network), unless they actively opt out. The mechanism is straightforward:
- A notice is issued around four weeks before enrolment
- No response means automatic registration
- Registration enables immediate receipt of structured e-invoices
Timing remains politically sensitive, with legislation pending post-election. But the operational model is already defined.
Format consolidation: Peppol PINT incoming
Denmark is also aligning with broader European standards. Today, systems must handle both OIOUBL and Peppol BIS. That duality is temporary. The roadmap points to:
- Migration to Peppol PINT architecture from 2028
- Full transition by 2029
- Eventual retirement of OIOUBL
The end state is a single format for domestic and cross-border flows, removing long-standing fragmentation.
E-invoicing moves from optional to expected
Authorities are rolling out a soft-start campaign to increase e-invoicing adoption, but the real change sits behind it. From July 2026, systems are expected to treat e-invoicing as the default output. In practice:
- Bookkeeping software must check the NemHandel registry when an invoice is created
- If the customer can receive e-invoices, the system must push users toward that format
This is not yet a mandate, but it is clearly engineered behaviour change to e-invoicing as the default in
SAF-T 2.0 raises the data bar
The updated SAF-T 2.0 standard introduces deeper data requirements. Businesses using registered systems will need to map their accounts and VAT codes to Denmark’s standard chart.
Looking ahead to 2027:
- Full SAF-T files must include transaction-level detail
- Data must align with standardised structures
What this means – Denmark nudging businesses towards digital invoicing
Denmark is not announcing a headline mandate. It is redesigning system behaviour, data standards and infrastructure so that digital reporting becomes unavoidable.
For businesses on registered systems, the decision is simple: lean into e-invoicing now or be passively pulled into it later.
