Denmark B2G E-Invoicing:
NemHandel Requirements

Denmark’s B2G e-invoicing framework requires suppliers working with public sector entities to issue invoices in a structured electronic format through NemHandel, the national infrastructure for electronic business documents. This means businesses cannot rely on PDFs or other unstructured invoice formats when billing public authorities. As a result, companies should review their invoicing processes, data quality, and SAP readiness to ensure they can support compliant electronic invoice exchange with the Danish public sector.

How Denmark B2G e-invoicing will affect businesses

key implementation dates

Key milestones in the development of Denmark’s B2G e-invoicing framework through NemHandel.

02/2005

Since February 2005, suppliers of goods and services have been required to send electronic invoices to Danish public institutions and public authorities. This made Denmark one of the earliest countries in Europe to introduce mandatory B2G e-invoicing.

11/03/2011

On March 2011, Denmark adopted Order No. 206 on electronic settlement with public authorities, which set out the general legal framework for electronic invoicing with public entities.

18/04/2019

Since April 2019, all public entities in Denmark have been required to receive and process electronic invoices in line with the European Standard EN 16931, following the implementation of Directive 2014/55/EU. This brought the Danish B2G framework into closer alignment with the wider European e-invoicing model.

Denmark Electronic Invoicing System Overview

Implementation

Mandatory for B2G invoicing in Denmark since February 2005. Aligned with EN 16931 since 18 April 2019

Tax Authority

Danish Business Authority

Format

Structured electronic invoices exchanged through NemHandel

Digital Signature

No separate general digital signature requirement is highlighted as a core NemHandel rule

Archiving

Invoices and related bookkeeping records must generally be retained for 5 years from the end of the relevant financial year

Other Danish regulations

SAF-T Denmark

Need to adapt your SAP system to Denmark B2G e-invoicing?

Frequently asked questions

Which businesses must comply with Denmark’s B2G e-invoicing requirements?

Any supplier that invoices Danish public institutions or public authorities must use electronic invoicing through the Danish public-sector framework. Denmark has required suppliers of goods and services to send electronic invoices to public entities since 2005.

Is B2B e-invoicing mandatory in Denmark?

No. Denmark does not currently have a general B2B e-invoicing mandate. However, the Bookkeeping Act requires many businesses to use digital bookkeeping systems that can generate, receive, and store electronic invoices and connect to NemHandel and Peppol.

What is NemHandel and how does it work?

NemHandel is Denmark’s national digital infrastructure for exchanging electronic business documents between companies and public authorities. In practice, it supports the secure exchange of structured electronic invoices through common standards, a shared recipient register, and standardised transport infrastructure.

Which invoice format is used for NemHandel?

NemHandel uses structured electronic invoice formats within the Danish framework. Official sources refer to OIOUBL and Peppol BIS, and Denmark’s public-sector framework is also aligned with the European Standard EN 16931.

Does NemHandel apply to cross-border or private-sector invoices?

NemHandel is the mandatory framework for B2G invoicing in Denmark. For private-sector invoicing, B2B e-invoicing remains voluntary, even though businesses may still use the same broader digital invoicing environment and standards. Official Danish and EU sources do not describe NemHandel as a separate cross-border reporting mandate.

How can businesses prepare their SAP systems for NemHandel?

A practical starting point is to assess whether the SAP landscape can support structured electronic invoices, reliable master data, and integration with the relevant exchange framework. For standard scenarios, SAP DRC provides a solid foundation for creating, processing, and monitoring electronic documents. Where local requirements go beyond standard coverage, additional integration or localisation may still be needed.

Our approach to SAP integration and NemHandel compliance

NemHandel requires suppliers working with the Danish public sector to exchange structured electronic invoices through the national framework. As a result, compliance affects not only invoicing, but also data quality, process consistency, and the way SAP systems support public sector billing.

At Code10, we start with SAP Document and Reporting Compliance (SAP DRC) wherever a standard implementation is the right fit, as SAP positions it to create, process, and monitor electronic documents and statutory reporting. Through our eCompliance Hub, we complement that approach with regulatory knowledge, integration design, and delivery support for local requirements and partner connectivity. Where SAP standard does not fully cover a local mandate, we also define complementary solutions for country-specific requirements such as SAF-T in Poland or TicketBAI in Spain.

Contact Code10

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Denmark B2G E-Invoicing:NemHandel Requirements