On 11 November 2024, the Government of Greenland released an executive order on Digital Invoicing, which states that all legal and natural persons must send a digital invoice when delivering goods or services to a public authority.
The executive order defines digital invoices as follows: “A digital invoice is an invoice that has been issued, sent, and received in a structured electronic format that makes it possible to process the invoice automatically and digitally.”
Public authorities must be registered as recipients in the joint public NemHandelsRegister administered by the Danish Business Authority.
Furthermore, public authorities must include the information below when concluding a contract, placing an order or requisitioning:
- The authority's CVR number;
- The Authority's GLN number;
- Reference person or other reference;
- Any order or requisition number;
- Any account string of the authority.
Legal and natural persons who do not reach the threshold will be exempt from this obligation. The municipal board has yet to establish the annual turnover exempting the taxpayers from this obligation.
The executive order becomes effective as of 1 March 2025. Electronic invoices that cannot be processed digitally will be rejected.
