Denmark has proposed new requirements for registered standard digital bookkeeping systems to increase e-invoicing adoption, including customer registration in Nemhandelsregistret and e-invoicing prompts, with most changes planned from 1 January 2027.
Denmark’s Business Authority has launched a public consultation on proposed changes to requirements for registered standard digital bookkeeping systems (DBS), with the aim of increasing e-invoicing adoption on 1 July 2026.
Under the proposal, providers of registered standard DBS would generally have to register end customers for e-invoicing in Nemhandelsregistret, unless they are already registered or opt out within four weeks.
The systems would also have to check whether an invoice recipient is registered in Nemhandel and, where applicable, show e-invoicing as the default or first sending option. Businesses would still be able to choose another method to send invoices.
The draft also proposes additional requirements covering identity verification, master data, access controls, data integrity, searchability and record retention.
The proposed requirements currently apply to registered standard DBS and not custom digital bookkeeping systems. Most of the changes are proposed to take effect from 1 January 2027, while provisions on notifications to new and existing end customers would apply from 30 November 2026.
The Danish Business Authority expects to issue the final executive order in early September 2026. The public consultation on the draft amendments is open until 17 August 2026.
