Fiscal subject related
The Danish Business Authority has released new versions of two Peppol e-invoicing packages. These updates are mandatory starting August 25, 2025.
Danish CIUS Package – Version 1.15.0
- Based on updated Peppol schematrons v3.0.19 (required from August 25, 2025),
- Key validation rules updated:
- PEPPOL-COMMON-R042 – CVR number validation,
- DK-R-003, DK-R-004, and DK-R-008.
- The package includes:
- Full Danish CIUS (Core Invoice Usage Specification) requirements,
- Sample files (e.g. credit notes, Danish payment formats),
- Schematron validation files in SCH and XSLT
Danish Peppol BIS3-Other Package – Version 1.2.12
- Based on Peppol schematrons v3.0.15,
- Applies to documents other than invoices or credit notes,
- Includes:
- Peppol BIS3 schematrons for various business documents,
- Sample Peppol files.
Both packages can be downloaded at: https://git.erst.dk/openebusiness/common/-/tree/master/released/peppol
Both updated packages must be implemented by August 25, 2025 to stay compliant with Peppol and Danish e-invoicing standards.
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Author: Ivana Picajkić
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New document was uploaded: Technical country overview - Denmark
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Author: Ištvan Božoki
This document is a technical overview for a fiscalization system, specifically for Denmark’s cash register and SAF-T reporting framework. Read more
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Already subscriber? LoginDenmark to Replace OIOUBL with NemHandel BIS 4
Denmark
Author: Ivana Picajkić
Denmark will gradually replace the OIOUBL 2.1 e-invoicing format with NemHandel BIS 4, a new Peppol-based standard aligned with EN-16931 and future EU ViDA requirements, with migration planned between 2028 and mid-2029. On February 24, 2026, the Danish Business Authority announced that the national e-invoicing format OIOUBL 2.1 will be gradually replaced by NemHandel BIS 4, a new format based on t... Read more
Denmark Launches SAF-T 2.0
Denmark
Author: Ivana Picajkić
Denmark has introduced SAF-T 2.0, an updated Standard Audit File for Tax that standardizes transaction-level accounting data and improves transparency, interoperability, and automated data exchange between businesses, auditors, and public authorities. From 1 January 2027, registered digital accounting systems must support SAF-T 2.0, supporting future automated reporting and data-driven compliance... Read more