Odoo electronic invoicing¶

Odoo Invoicing is your trusted partner for safe, efficient, and legally compliant e-invoicing solutions tailored to Denmark’s regulatory standards, and compatible with the European Peppol framework.

Legal framework for e-invoicing in Denmark¶

In Denmark, businesses must adhere to e-invoicing laws that ensure secure, authentic, and storable transactions. The primary regulations governing e-invoicing requirements in Denmark are the Danish Executive Order on Electronic Invoicing and the Danish Bookkeeping Act (Bogføringsloven), which align with EU Directive 2014/55/EU. These laws mandate that all businesses engaged in B2G transactions must use e-invoicing via NemHandel, Denmark’s official electronic invoicing platform for public procurement transactions. Additionally, Denmark’s NemHandel network is integrated with the Peppol framework, transitioning to the unified NemHandel BIS 4 standard to provide an interoperable framework for domestic and cross-border e-invoicing. Under the Danish Bookkeeping Act, e-invoicing and digital record-keeping are also systematically mandated for B2B transactions based on a phased rollout timeline to enhance financial transparency.

Odoo electronic bookkeeping in Denmark¶

To help businesses meet the Danish Bookkeeping Act (DBA), Odoo Accounting is officially registered as a compliant standard digital bookkeeping system (registration numbers fob585505 and fob441967). It satisfies the following core mandates:

Retain transactional data and receipts: Store all recorded transactions and receipts covered by § 3 for a minimum of five years from the end of the financial year to which they pertain.

Ensure data integrity: Prevent the customer from changing, backdating, or deleting recorded transactions.

Maintain data accessibility: Store all recorded transactions in a structured and machine-readable format for the required five-year period, regardless of customer relationship status, bankruptcy, or dissolution.

Provide decryption capabilities: Ensure that encrypted bookkeeping data and receipts can be decrypted into a structured and readable format.

However, to benefit from all the required guarantees for digital bookkeeping systems in Denmark, you must meet a few conditions. Key requirements of the Danish bookkeeping act (DBA):

You use Odoo Accounting on the Odoo SaaS platform (Odoo Online);
You have an active Odoo subscription (e.g., Standard or Custom Plan), or your database is managed by an officially registered Odoo Accounting Firm;
You refrain from customizations or actions intended to undermine the system’s immutability, traceability, or security controls.

Note

Customers using Odoo products outside these conditions are responsible for ensuring their own compliance with the DBA.

When the above conditions are met, the requirements of the DBA are fulfilled through features and processes described in the following sections.

Immutable transaction records¶

Once transactions are recorded in Odoo, they cannot be deleted through the user interface.
All modifications are logged in Odoo, providing a complete audit trail.
While historically dated entries can be made, Odoo records the creation date and time of the entry.

Secure document storage¶

Receipts and digital vouchers are stored in Odoo as attachments and integrated into the database, ensuring they are included in backups.
Posted documents cannot be deleted.
Odoo fully supports the storage of mandatory digital vouchers as defined by Danish regulations.

Continuous data availability¶

Customers with active subscriptions can access all transactions and digital vouchers through Odoo.
Regardless of customer relations, bankruptcy, or dissolution, Odoo can provide access to transaction and digital voucher details to former clients for six years (see Data lifecycle management).

Automated data export and secure storage¶

Odoo implements no automatic deletion or archival of recorded transactions, so if a customer has been recording transactions for six years, the six years of history are preserved in the Odoo database.
As described in the Odoo Cloud Hosting SLA and Odoo Privacy Policy, the Odoo Cloud relies on immutable daily snapshot backups, which cannot be individually altered or deleted, even at the customer’s request, ensuring their integrity.
All documents and receipts stored in an Odoo database backup are available as a standard ZIP archive accompanying the SQL dump.

Data lifecycle management¶

Odoo database backups are available in standard SQL dump formats at all times and include all recorded transactions.
The Odoo Cloud Hosting SLA guarantees three months of backup history to all active customers. As a special guarantee for Danish customers subject to the DBA and meeting the conditions highlighted above, the last Odoo Cloud backup retention gets increased to six years as soon as they decide to terminate their Odoo Cloud subscription, in order to comply with the requirements of Annex 1, 4 of Executive Order 97.

Decryption¶

Odoo customer data on the Odoo Cloud is always stored in encrypted form (encryption at rest at storage level). When backups are retrieved, they are automatically decrypted and provided in decrypted form in standard formats for the user: SQL dumps + ZIP archive of all attached documents (file store).