Denmark proposes default Nemhandel e-invoicing registration for bookkeeping-system users from 1 January 2027 (draft)
This change is proposed and is not law. The rules below describe what would change if it is adopted.
This page records one dated change. For the rules in Denmark as they stand today, see the Denmark guide →
- Jurisdiction
- Denmark
- Tax
- VAT
- Change type
- E-invoicing
- Status
- Proposed
- Impact
- Watch
- Announced
- 1 July 2026
- Effective
- 1 January 2027
- Authority
- Erhvervsstyrelsen (Danish Business Authority)
- Systems
- Invoicing, ERP
- Verified
- Fetched from official source · medium confidence
Providers of digital standard bookkeeping systems in Denmark and the businesses that use them.
Bookkeeping-software providers: plan NemHandel default-registration, e-invoice-first invoicing UX and the security requirements for the 2027 date; confirm final date once the executive order is issued.
InvoicingERP
The Danish Business Authority (Erhvervsstyrelsen) consulted (published 1 July 2026, comments due 17 August 2026) on a draft amendment to the executive order on requirements for digital standard bookkeeping systems. Providers of such systems would have to register their business users for e-invoicing in the Nemhandel register unless the businesses actively decline, would have to present e-invoice as the first option when the recipient is Nemhandel-registered, and would have to meet added security requirements. The hearing page lists the proposed date of entry into force as 1 January 2027, not the 1 July 2026 go-live recorded in dk-bookkeeping-act-digital-phase-2026.
What changed in detail
This is a consultation draft, not a final executive order. The Danish Business Authority (Erhvervsstyrelsen) published on 1 July 2026, with comments due on 17 August 2026, a draft amendment to the executive order on requirements for digital standard bookkeeping systems.
Under the draft, providers of such systems would have to register their business users for e-invoicing in the Nemhandel register unless the businesses actively decline. They would have to present e-invoice as the first option when the recipient is Nemhandel-registered, and would have to meet added security requirements.
The hearing page lists the proposed date of entry into force as 1 January 2027.
What it means
The draft changes the default for users of covered bookkeeping systems from opt-in to opt-out. A business that does not want to appear in the Nemhandel register would need to decline actively.
Software providers carry the compliance work, including the first-option presentation and the security requirements. Nothing is binding until the executive order is issued, and the 1 January 2027 date comes from the hearing page, not from a final text.
Proof
Høringsfrist 17-08-2026 Arkiveringsdato 27-10-2026 Ikrafttrædelsesdato 01-01-2027 Høringsår 2025/2026 Publiceringsdato 01-07-2026Consultation deadline 17-08-2026 Archiving date 27-10-2026 Date of entry into force 01-01-2027 Hearing year 2025/2026 Publication date 01-07-2026
Source snapshot of the official page. Open full size ↗