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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

Country Date Comments (click for details)
EU e-invoice proposals 2025 Proposal for digital reporting requirements
Albania Jan 2021 Authorised e-invoice software and pre-clearance
Belgium 2024-25 Phased introduction of B2B e-invoices
Bulgaria 2023 Public consultation on pre-clearance model e-invoice
Denmark 2024 Digital record keeping obligations
Finland Apr 2020 Customer option to require B2B e-invoices
France Jul 2024 E-invoicing and e-reporting for B2B and B2C
Germany 2024 (?) New government e-invoice 'as soon as possible' to fight fraud
Greece Oct 2021 E-invoice and E-books
Hungary Jul 2018 RTIR live invoice reporting. No govt pre-clearance required
Italy Jan 2019 Pre-clearance SdI e-invoicing
Ireland TBC Public consultation underway
Latvia Jan 2025 B2B e-invoices based on PEPPOL
Lithuania ? E-invoicing platform being scoped
Poland Jan 2024 Polish mandated e-invoicing
Portugal Jul 2021 Certified invoicing software for non-residents
Jan 2023 ATCUD coded invoices for non-residents
Romania Jul 2022 RO e-invoicing implementation
Russia TBC Extension of Traceability Model to B2B on hold
Serbia Jan 2023 B2B e-invoicing implementation
Slovakia 2024 B2B and B2C e-invoice rollout
Slovenia 2023 ? e-SLOG B2B proposal stalled
Spain 1 Jul 2017 SII live invoice and book reporting
Spain 2 2024 Pre-clearance B2B e-invoices; supplement to SII
Sweden 2024? PEPPOL based mandatory e-invoicing
Turkey Jan 2014 e-invoice e-Fatura and e-Arşiv
UK Apr 2022 MTD for VAT extended to 1.1million taxpayers

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