Greenland
GLA Greenlandic order has required structured digital invoices to public authorities since 1 March 2025, with authorities registered as recipients in Denmark's NemHandel register; general invoice rules come from Greenland's own tax legislation.
Guide reviewed .
Invoicing and electronic documents
NemHandelsRegister
Greenlandic public authorities must be registered as recipients in the common public NemHandel register, run by the Danish Business Authority (Erhvervsstyrelsen).
Recipient registration by CVR and GLN number · Official source: Nalunaarutit · Self-Government Order 44/2024 on digital invoicing
NemHandel
Denmark's shared public infrastructure for e-invoicing. The Danish Business Authority describes OIOUBL as the standard for domestic trade and Peppol BIS as the standard for cross-border trade.
OIOUBL and Peppol BIS · Official source: Erhvervsstyrelsen · NemHandel and non-registered bookkeeping systems
Inussuk-IT technical format
The Greenlandic order leaves the technical format of a digital invoice to be published on Inussuk-IT's website. That page was not reviewed for this guide.
Structured electronic format published by Inussuk-IT · Official source: Nalunaarutit · Self-Government Order 44/2024 on digital invoicing
Greenland sets its own rules, but public authorities receive through Denmark's NemHandel infrastructure. Before invoicing a Greenlandic authority, get its CVR number, GLN number and reference from the order. Check that your system can deliver a structured document to that GLN, and check the authority's published exemption threshold. The order leaves the exact format to Inussuk-IT, so confirm it there.
The sources reviewed for Greenland cover only invoicing of public authorities and Greenland's own tax invoice rules. They don't say whether Denmark's digital bookkeeping rules reach a Greenlandic business, so check that separately.
Legal guide
B2G · public authorities
Mandatory since 1 March 2025Legal and natural persons must send a digital invoice when supplying goods or services to a public authority. A digital invoice is one issued, sent and received in a structured electronic format that allows automatic processing. The rule covers invoices, credit notes, reminders and business receipts. The order is made under Inatsisartut Act 50/2017 on digital payment management.
Official source: Nalunaarutit · Self-Government Order 44/2024 on digital invoicingB2G · exemption thresholds
Set by each authorityEach municipal council, and the Agency for Economy and Personnel (Økonomi- og Personalestyrelsen) for the Government of Greenland, must set an annual-turnover threshold below which suppliers are exempt. They must publish it on their websites with the invoicing terms for exempt suppliers. The amounts were not reviewed for this guide.
Official source: Nalunaarutit · Self-Government Order 44/2024 on digital invoicingB2G · invoice references
RequiredWhen contracting or ordering, the authority must give at least its CVR number, its GLN number and a reference person or other reference, plus any order number and account string. The invoice must carry these details and may be sent to only one GLN. An invoice that cannot be processed digitally is rejected, and the due date can then run no earlier than receipt of a correct invoice.
Official source: Nalunaarutit · Self-Government Order 44/2024 on digital invoicingB2B · business invoices
No e-invoicing obligation found in the sources reviewedGreenland's tax order on annual accounts and invoice requirements (2/2019) requires the seller to issue an invoice for every sale, to businesses and consumers alike, with set minimum contents. Invoices, credit notes and self-billing documents may be issued and stored electronically. A buyer's deduction depends on a compliant invoice.
Official source: Nalunaarutit · Self-Government Order 2/2019 on tax accounts and invoice requirementsVAT and customs territory
Outside the EU VAT areaThe European Commission lists Greenland as outside EU territory, with neither EU customs nor EU VAT rules applying.
Official source: European Commission · territorial scope of EU VAT rules
Timeline
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Digital invoicing order issued
Self-Government Order 44 of 11 November 2024 on digital invoicing was published, signed on 8 November 2024.
Official source: Nalunaarutit · Self-Government Order 44/2024 on digital invoicing -
Digital invoices to public authorities required
The order took effect for suppliers to Greenlandic public authorities.
Official source: Nalunaarutit · Self-Government Order 44/2024 on digital invoicing
Peppol in Greenland
- Directory participants
- 7
- Document families
- 6
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 6 participants
- 4 participants
- 3 participants
- 2 participants
- 1 participant
- 1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 | |
| 1 | |
| 1 | |
| 2 | |
| 1 | |
| 1 |
Registration dates in the current Directory snapshot.