As several European countries deploy legal mandates to enforce business-to-business digital invoicing, Denmark is testing a behavioural alternative. Rather than imposing a compulsory B2B sending requirement, the Danish Business Authority has proposed software level rules designed to make structured e-invoicing the default.
Following a public consultation that closed in August 2026, the proposed amendment targets registered digital standard bookkeeping systems under Denmark’s 2022 Bookkeeping Act. Set to take effect on January 1, 2027, the rules require accounting software providers to adjust their systems’ default behaviors:
- Software vendors must automatically register business clients in the national Nemhandel e-invoicing directory during onboarding, unless the business actively opts out.
- Before an invoice is issued, the software must verify whether the recipient is listed in Nemhandel. If registered, structured e-invoicing must appear as the primary, default sending option in the user interface.
- Crucially, actual transmission as a structured e-invoice remains voluntary. The software guides users toward digital invoicing, but no legal mandate forces them to send it.
