Denmark: Compliance and Regulatory Updates

Denmark’s Framework for Digital Bookkeeping and Electronic Invoicing

Understanding Denmark’s compliance framework

How digital bookkeeping and e-invoicing are evolving in Denmark

Denmark’s compliance framework is shaped by two main elements: mandatory B2G electronic invoicing through NemHandel and broader digital bookkeeping requirements for businesses. While B2B e-invoicing remains voluntary, companies are increasingly expected to work with structured invoice and accounting data, including SAF-T. As a result, businesses should review their finance processes and assess whether their ERP systems are ready for a more digital and connected compliance environment.

Long-term direction of Denmark’s digital compliance model

Denmark has taken a different route from countries that introduced a broad B2B e-invoicing mandate. Instead of making all private-sector invoicing mandatory, the Danish model has focused on two areas: a long-established B2G e-invoicing framework through NemHandel and stricter rules on digital bookkeeping systems.

For businesses, this means the regulatory pressure is moving through system capability rather than through a universal B2B invoice mandate. Companies are expected to use bookkeeping and ERP systems that can handle structured invoice data, support compliant recordkeeping, and make accounting data available in SAF-T (Standard Audit File for Tax) format when required. In practice, this creates a more harmonised compliance environment, even without a full B2B mandate.

Denmark: Electronic Invoicing and Digital Bookkeeping Overview

NemHandel (B2G e-Invoicing)

Suppliers working with Danish public authorities must issue invoices through NemHandel, Denmark’s national infrastructure for electronic business documents. This means invoices must be sent in a structured electronic format rather than as PDFs or other unstructured files. For businesses, the main impact is clear: public-sector invoicing must follow a compliant digital process, and ERP systems need to support structured invoice generation and exchange.

SAF-T under the Digital Bookkeeping Act

Under Denmark’s Digital Bookkeeping Act, many businesses must use accounting systems that can generate and share data in a structured format. In this context, SAF-T (Standard Audit File for Tax) is the standard file used to export bookkeeping data when required. Rather than creating a real-time tax reporting model, the Danish approach is designed to make accounting data more accessible, more harmonised, and easier to share with public authorities.

Code10 is your trusted partner for eCompliance and SAP integration

Code10 helps enterprises address compliance requirements through SAP standard solutions, specialised integration services, and dedicated eCompliance support. Whenever possible, we build on SAP’s capabilities to create scalable and maintainable architectures that keep local compliance aligned with the wider SAP landscape. In Denmark, this means preparing SAP environments for mandatory B2G e-invoicing through NemHandel and for digital bookkeeping requirements, including support for structured invoice data and SAF-T-ready accounting data.

At Code10, we start with SAP DRC where a standard implementation is the right fit. We then complement that approach through our eCompliance Hub, combining regulatory knowledge, solution design, and integration support for local requirements and partner connectivity. Where SAP standard does not fully cover a mandate, we define complementary solutions for country-specific requirements such as SAF-T in Poland or TicketBAI in Spain, helping businesses combine SAP standardisation with the flexibility needed for local compliance.