Modelo de facturación electrónica:
  • Empresa a gobierno: centralizado/Peppol
  • Empresa a empresa: auditoría posterior
Formato de archivo obligatorio:
  • B2G: OIOUBL or Peppol BIS
  • Empresa a empresa: N/D
Requisitos de empresa a gobierno:
  • Nemhandel/Peppol
Requisitos de archivado:
  • Movable Property: 5 Year Period
  • Immovable Property: 10 Years Period

Resumen

Conocer todos los aspectos del cumplimiento fiscal global es complejo y requiere muchos recursos. Cada país tiene un conjunto estipulado de requisitos de facturación electrónica específicos y en constante evolución.

El incumplimiento, intencionado o no, puede dar lugar a importantes sanciones económicas, a la interrupción de la actividad empresarial y a daños en la reputación.

Actualizaciones

07.07.22

  • Actualizaciones de los países
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

  • Otros impuestos aplicables
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

  • Información de la normativa
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

  • Actualizaciones de los países
Dinamarca implementa la Directiva 55 de la UE sobre el IVA

De acuerdo con la Directiva 55 de la Unión Europea (UE) sobre el IVA, todas las autoridades públicas de la UE deben recibir sus facturas de forma electrónica o, al menos, disponer de un método de actuación al respecto, antes del 27 de noviembre de 2018.

01.01.16

  • Información de la normativa
Dinamarca implementa la Directiva 55 de la UE sobre el IVA

De acuerdo con la Directiva 55 de la Unión Europea (UE) sobre el IVA, todas las autoridades públicas de la UE deben recibir sus facturas de forma electrónica o, al menos, disponer de un método de actuación al respecto, antes del 27 de noviembre de 2018.

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