Fiscal subject related
General information
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 the international Peppol BIS 4 standard.
The new standard will comply with the European e-invoicing norm EN-16931 and support future EU VAT in the Digital Age (ViDA) requirements.
This decision follows the cancellation of OIOUBL 3 and is based on an analysis conducted by the authority over the past year.
Migration from OIOUBL 2.1 to NemHandel BIS 4 is planned between 2028 and mid-2029. A release candidate is expected in 2028, followed by the final version and a transition period during which both formats will coexist.
Further details and precise timelines will be announced later.
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