Denmark had postponed new requirements for standard digital bookkeeping systems to 1 March 2027, with additional measures scheduled from 1 January 2028.
Denmark had published Executive Order no. 811 on 22 September 2026, setting revised requirements for standard digital bookkeeping systems. Some measures originally planned for 1 January 2027 will now apply from 1 March 2027.
From 1 March 2027, systems must inform end-customers not already registered for e-invoicing that they will be registered unless they opt out within four weeks. Systems must also show when a recipient is registered in the Nemhandelsregister during manual invoicing.
New and existing customers and end customers registered in the CVR must verify their identity using MitID. From 1 January 2028, MitID verification will also be required when adding or changing supplementary master data for customers or end customers registered in the CVR.
From 1 January 2028, electronic business documents must include registered master data for end customers registered in the CVR. The information must be retrieved automatically and users must not be able to change it. The requirements currently apply only to standard digital bookkeeping systems and do not cover custom systems that are not registered with the Danish Business Authority.
