Modèle de facturation électronique :
  • B2G : Centralisé/Peppol
  • B2B : post-audit
Format de fichier obligatoire :
  • B2G: OIOUBL or Peppol BIS
  • B2B : sans objet
Obligations B2G :
  • Nemhandel/Peppol
Exigences en matière d’archivage 
  • Movable Property: 5 Year Period
  • Immovable Property: 10 Years Period

Récapitulatif

La gestion du panorama mondial de la conformité fiscale est complexe et gourmande en ressources. En matière de facturation électronique, chaque pays dispose d’un ensemble d’exigences spécifique et en constante évolution.

La non-conformité, intentionnelle ou non, peut entraîner des pénalités financières considérables, une perturbation des activités et un impact sur la réputation.

Mises à jour

07.07.22

  • Mises à jour des pays
Mandatory e-invoicing via Bookkeeping Act Despite momentum around e-invoicing being relatively quiet in Denmark in comparison to other countries, this month there have been some very significant developments concerning e-invoicing in the country. The Bookkeeping Act is expected to come into force on 1st July 2022, which envisages the digitisation of bookkeeping in Denmark. This means all transactions will need to be recorded in a digital system. All documents relating to these transactions must also be preserved in a digital format. The requirements will apply to all enterprises subject to the obligation to present financial statements in accordance with the Danish Financial Statements Act. Implementation of the requirements is expected to follow a phased approach- in line with the following:
  • 1 July 2022: The Act is expected to come into force
  • 1 January 2023: The Danish Business Authority lays down rules and requirements for bookkeeping systems
  • 1 July 2023: Existing suppliers of digital bookkeeping systems must meet the new requirements for digital bookkeeping systems and be registered with the Danish Business Authority
  • 1 January 2024: Enterprises covered by the Danish Financial Statements Act’s reporting classes B, C and D must meet the new requirements for digital bookkeeping systems for financial years commencing on or after 1 January 2024
  • 1 July 2024: Enterprises covered by the Danish Financial Statements Act’s reporting classes B, C and D and which use their own bookkeeping system that has not been registered with the Danish Business Authority must meet the digital bookkeeping system requirements
  • 1 January 2026: Enterprises covered by the Danish Financial Statements Act’s reporting class A and whose revenue exceeds DKK 300,000 must meet the new requirements for digital bookkeeping systems for financial years commencing on or after 1 January 2026
  • 1 July 2026: Enterprises covered by the Danish Financial Statements Act’s reporting class A and whose annual revenue exceeds DKK 300,000 for two consecutive years, and which use their own bookkeeping system, must meet the digital bookkeeping system requirements.
This is a significant development in Denmark. Tungsten Network is analysing the requirements and monitoring further e-invoicing developments in the country and what this means for our service offering in the country.

05.27.22

  • Autres taxes applicables
Plans for CO2 tax The Danish government has outlined an ambitious aim of reducing greenhouse gas emissions by 70% by 2030. To this effect, on 20 April 2022, the Danish government announced some green tax reform measures, including the introduction of a new CO2 tax. This will include a fixed minimum amount per tonne of C02. The Danish government will implement this across companies in a phased approach, between 2025 and 2030.

07.04.21

  • Informations sur le mandat fiscal
E-orders and e-catalogs by 1 January 2023

As from 2023 new legal e-ordering requirements for public authorities and institutions will become applicable.

As a consequence suppliers will be required to be able to receive e-orders and have e-catalogs (which will comply with the new Peppol standard) on the covered purchasing categories. A report regarding these requirements is scheduled to be sent out for consultation before the Summer holidays.

01.01.16

  • Mises à jour des pays
Le Danemark met en œuvre l’article 55 de la directive TVA européenne

L’article 55 de la directive TVA de l’Union européenne (UE) oblige tous les pouvoirs publics européens à recevoir leurs factures électroniquement, ou à avoir identifié un processus qui permettra le traitement de ces factures, d’ici le 27 novembre 2018.

01.01.16

  • Informations sur le mandat fiscal
Le Danemark met en œuvre l’article 55 de la directive TVA européenne

L’article 55 de la directive TVA de l’Union européenne (UE) oblige tous les pouvoirs publics européens à recevoir leurs factures électroniquement, ou à avoir identifié un processus qui permettra le traitement de ces factures, d’ici le 27 novembre 2018.

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Nous allons vous montrer comment nous pouvons aider votre entreprise à envoyer des factures électroniques 100 % conformes dans 54 pays. Veuillez indiquez vos coordonnées, et l’un des membres de notre équipe vous contactera.