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Mandatory e-invoicing in Denmark
Denmark was one of the first countries in Europe to introduce mandatory e-invoicing in the public sector (B2G).
As early as 2005, all invoices sent to the public administration must be issued in a structured format. The current standard used is OIOUBL, which complies with the European standard EN 16931.
In B2B transactions, e-invoicing is not yet mandatory, but its use is steadily increasing. More and more companies are implementing it voluntarily, using Peppol BIS Billing 3.0 to streamline billing and prepare for future EU regulations under the "VAT in the Digital Age" (ViDA) package.

Guide to e-invoicing
Navigating the regulations for the National e-Invoicing System can be a challenge, but with the right knowledge, compliance becomes easy. Our comprehensive eBook on e-invoicing in Poland and around the world contains everything you need to implement seamless e-invoicing, ensure compliance and optimize your financial processes.
E-invoicing standards in Denmark
The e-invoicing system in Denmark is based on structured XML formats compliant with EN 16931 and supports document exchange in both B2G and B2B.
The main components of the system are:
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NemHandel - a national infrastructure for e-invoicing that enables communication between businesses and public administration,
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OIOUBL - a national e-invoice standard in XML format, required for B2G transactions,
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Peppol BIS Billing 3.0 - an international standard increasingly used in B2B and also supported by the public sector,
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Private operators - e-invoicing service providers integrating companies with NemHandel and Peppol.


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Reduction in operating costs by up to 25%
Automating processes and eliminating the need for local solutions significantly reduces operating costs.
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Reduce deployment time by 40%
Off-the-shelf integrations and a proven implementation process allow the platform to be up and running quickly without lengthy IT projects.
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Elimination of human error up to 90%
Automatic data processing reduces the risk of errors and speeds up workflow.
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Full compliance with PEPPOL, KSeF, ZATCA, ANAF and other systems
The platform automatically adapts to local regulations in each country, ensuring business continuity.
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Readiness for expansion and regulatory changes
A single, scalable platform means full flexibility to expand into new markets without technical barriers.
You send invoices and documents to administrations and business partners in Europe directly through PEPPOL, without additional integrations.
Compliance with EU security and interoperability standards (including eIDAS and RODO).
Fewer exceptions, more automation - all PEPPOL countries (e.g., Germany, France, Scandinavia, Benelux) "understand" documents sent via this route.
Peace of mind for CFOs and accountants - because documents are sent through a trusted, controlled channel that complies with EU regulations.
Ready for KSeF? We are.
Don't let compliance slow you down. Let us handle the complexities of KSeF while you focus on development.
Frequently Asked Questions (FAQ)
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Will foreign entities registered for VAT in Poland also be required to issue e-invoices?
Yes. The enacted law does not impose any entity restrictions on the ability to issue e-invoices. At the moment, there is no indication that the obligation to use structured invoices, which is effective from 2023, will not be universally applicable.
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Will all sales invoices have to be issued as e-invoices, or only those for domestic contractors?
Yes. The enacted law does not impose any restrictions in this regard. -
Will it be possible to send invoices (individually or in bulk) without using the API, through an interface accessible to employees?
To date, the Ministry of Finance has only published documentation on how to communicate with the National e-Invoicing System (KSeF) using the API. This means that taxpayers must have their own software capable of using this API. However, there are plans to launch a KSeF platform for issuing, viewing and downloading invoices, as well as an update to the e-Microfirma tool that will allow users to generate e-invoices manually. -
Will the invoice issuer be able to download the invoice image from KSeF to print or email to the contractor?
If the recipient has not fully accepted to receive invoices via KSeF, the invoice must be sent via an alternative agreed method, such as e-mail. In this case, it will likely be necessary to send the invoice directly from the issuer's system.
At this stage, there are no detailed technical specifications on how to retrieve invoices from KSeF. -
How will attachments to invoices, such as energy consumption reports or protocols, be provided to contractors?
The current structured invoice format does not allow attachments to e-invoices. As a result, any necessary attachments will have to be sent outside the system, based on arrangements with individual contractors. -
Can the retention period of invoices be extended, and if not, how should they be stored after 10 years?
No. Structured invoices will be stored in the National e-Invoice System (KSeF) for a period of 10 years. If the law requires the taxpayer to store invoices beyond this period, the taxpayer will have to ensure their storage on its own.
In addition, it will be necessary to guarantee the authenticity of origin, integrity of content and legibility of invoices.

Expert opinion
Digitization is no longer about choice - it's about speed and scale. And a well-chosen technology can turn an obstacle into an advantage. That's why it's important to think globally from the start. Even if you're currently operating in just one market, things can change quickly. Regulations evolve, markets open up - and being well prepared at the start avoids chaos and costly adjustments in the future.