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Spotlight PEPPOL BIS Billing 3.0 The EU e-invoicing mandate is here — France Sept 2026, Belgium Jan 2026, Germany 2025.

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Foundations

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Standards

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Flagship messages

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Tools

Bogføringsloven — the B2B mandate 2024-2028

Denmark, the first country in the world to mandate B2G e-invoicing in 2005, completes its framework with Bogføringsloven (LBK 1391/2022). This bookkeeping law gradually requires all Danish businesses to use certified accounting software, capable of issuing and receiving OIOUBL or PEPPOL-BIS electronic invoices.

Context — from B2G NemHandel to generalised digital bookkeeping

The 2005 universal B2G mandate established NemHandel and OIOUBL in the Danish ecosystem for nearly 20 years, but without a mirror constraint on B2B. With Bogføringsloven, the Folketinget takes the step — not by directly mandating B2B e-invoicing, but by requiring a certified digital accounting system capable of automatically issuing and receiving it.

This indirect approach is technically more subtle:

  • No explicit B2B e-invoice mandate — the obligation bears on the tool (the accounting software), not on the flow.
  • If both issuer and recipient use certified software (hence equipped with OIOUBL/PEPPOL connectors), the invoice circulates de facto electronically.
  • This architecture avoids creating a new central platform (NemHandel remains confined to B2G) while generalising the use of structured invoicing.

The law promulgated on 24 May 2022 under No. 700, recast on 30 November 2022 (LBK nr. 1391), repeals the previous 1998 Bogføringsloven. The central articles for invoicing are §§ 15 to 17, which require:

  • § 15: obligation to use a digital system compliant with ERST requirements.
  • § 16: three minimum capabilities — recording, 5-year retention, OIOUBL/PEPPOL e-invoice.
  • § 17: publication by ERST of the list of certified systems.
  • §§ 18-19: transitional provisions and entry-into-force phases.
  • §§ 28-30: administrative and criminal sanctions.
text bogfoeringsloven-1391-2022-extract.txt 
Bogføringsloven — LBK nr. 1391 af 30. november 2022

§ 15. Bogføringspligtige virksomheder skal bogføre i et digitalt
bogføringssystem, der overholder Erhvervsstyrelsens krav.

§ 16. Det digitale bogføringssystem skal kunne:
  1) registrere transaktioner i overensstemmelse med bilag,
  2) understøtte digital opbevaring af bilag og bogføring i mindst 5 år,
  3) understøtte automatisk afsendelse og modtagelse af e-fakturaer i
     OIOUBL eller PEPPOL BIS Billing-format.

§ 17. Erhvervsstyrelsen offentliggør en liste over godkendte digitale
bogføringssystemer (registrerede systemer) og over standard digitale
bogføringssystemer, der opfylder kravene i § 16.

—— English working translation ——

§ 15. Businesses subject to the bookkeeping obligation must keep their
accounts in a digital bookkeeping system compliant with the
requirements of Erhvervsstyrelsen.

§ 16. The digital bookkeeping system shall be able to:
  1) record transactions in accordance with vouchers,
  2) support digital retention of vouchers and bookkeeping for at
     least 5 years,
  3) support automatic sending and receiving of e-invoices in OIOUBL
     or PEPPOL BIS Billing format.

The three phases — 2024, 2026, 2028

text phases-bogfoeringsloven.txt 
┌────────────────────────────────────────────────────────────────────────┐
│              Bogføringsloven application timeline                      │
├────────────────────────────────────────────────────────────────────────┤
│ 1 Jan 2024   Phase 1 — large enterprises (Aktieselskaber, ApS,        │
│              audited accounts — ~25,000 entities)                     │
│ 1 Jul 2026   Phase 2 — SMEs annual turnover > 300,000 DKK             │
│              (~250,000 personal businesses + smaller ApS)             │
│ 1 Jan 2028   Phase 3 — universal — micro-enterprises and self-employed │
│              (~400,000 entities, excluding non-profits below threshold)│
├────────────────────────────────────────────────────────────────────────┤
│ Note: B2G NemHandel remains independent — in force since 2005          │
└────────────────────────────────────────────────────────────────────────┘

Phase 1 — 1 January 2024

Covers businesses subject to statutory audit (revision) within the meaning of Årsregnskabsloven (Annual Accounts Act):

  • Public limited companies (Aktieselskaber — A/S), ~30,000 entities
  • Limited liability companies (Anpartsselskaber — ApS) exceeding 2 of 3 thresholds: 8M DKK balance sheet / 16M DKK turnover / 12 employees
  • Foundations under Erhvervsstyrelsen supervision

Estimated total: ~25,000 entities as of 1 January 2024.

Phase 2 — 1 July 2026

Extends the obligation to SMEs exceeding 300,000 DKK in annual turnover for fiscal year 2024 or 2025:

  • Small ApS (below audit thresholds)
  • Sole proprietorships (enkeltmandsvirksomheder) > 300k DKK
  • Limited partnerships (kommanditselskaber) > 300k DKK

Estimated total: ~250,000 additional entities.

Phase 3 — 1 January 2028

Universalisation for all self-employed and micro-enterprises, except non-profit associations and entities < 300k DKK exempt from declaration. Cumulative total: ~700,000 businesses registered with CVR.

Certified software — the ERST list

ERST publishes two distinct registers:

  • Standard systems (Standard digitale bogføringssystemer): ready-to-use ERST self-certified systems — the list comprises ~80 software packages as of 1 May 2025.
  • Registered systems (Registrerede systemer): bespoke or proprietary solutions registered case by case with ERST — ~40 registrations.

Major vendors already certified:

  • Visma — Visma Business, Visma e-conomic, Visma DataLøn
  • Dinero — Dinero Pro (Visma subsidiary)
  • e-conomic — Danish SME leader (>200,000 clients)
  • Billy — Billy.dk, cloud accounting for micros
  • Uniconta — standalone Danish ERP
  • Microsoft Dynamics 365 Business Central — Local DK deployment + PEPPOL Add-on
  • SAP — SAP S/4HANA Cloud Public DK localisation OIOUBL
  • Oracle NetSuite — OIOUBL/PEPPOL module certified 2024

5-year retention — archival rules

Art. § 16(2) requires digital retention for at least 5 years from the end of the fiscal year. The modalities are specified by Bogføringsbekendtgørelsen (BEK 1592/2022):

  • Storage either in the certified system or in a cloud instance from the same vendor.
  • Retention outside EU/EEA permitted with contractual safeguards equivalent to GDPR.
  • Archival format: original supporting documents (PDF, signed OIOUBL XML) + extractable accounting journal.
  • Legibility and integrity verifiable at any time by the administration.

Sanctions and control

§§ 28-30 provide a graduated regime:

  • Administrative sanctions: fine up to 1.5 million DKK for absence of certified software or retention failure (proportional to turnover).
  • Criminal sanctions: for fraudulent bookkeeping, up to 1 year 6 months imprisonment (cumulative with Straffeloven § 302 — accounting falsification).
  • Management ban (Konkurskarantæne): up to 3 years for directors having breached their bookkeeping obligations prior to bankruptcy.
  • Control: jointly ensured by Erhvervsstyrelsen (bookkeeping aspect) and Skatteforvaltningen (VAT aspect).