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Denmark digital certified invoicing and bookkeeping 2024

Digital invoice and record keeping in phased launch 2024-25

Denmark it to require digital record keeping for businesses from 1 January 2024. This includes using only certified accounting software and ERS. This is similar to the UK Making Tax Digital plan, seeking to ensure the entire order to reporting path is digitised and manual processes are expunged.

There will be a threshold for the new obligations of turnover above DKK 300,000, approximately €40,300, in the last two calendar years. But all companies will be required to submit annual the to Erhvervsstyrelsen (Danish Business Authority).  The Authority will be providing further technical requirements this year.  Any publisher of accounting, invoicing and similar systems will be expected to register with the Authority in 2023.

Phased implementation 2024 to 2025

There will be a phased implementation of the new reporting requirements:

  • Jan 2024: taxpayers already with annual Erhvervsstyrelsen reporting obligations
  • Jan 2025: any other businesses with a turnover of more than DKK 300,000

Denmark imposed e-invoicing on B2G transactions in 2005 using the PEPPOL BIS 3.0  and OIOUBL format via the NemHande portal.

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. This will produce a recommended option this autumn, including a likely pre-clearance Continuous Transaction Control regime for the exchange of electronic invoices.

Europe e-invoicing and live reporting

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