Denmark has announced a new e-invoicing roadmap that replaces the previously planned OIOUBL 3.0 with a new standard called Nemhandel BIS 4, based on EN 16931 and Peppol BIS 4.0 to improve international interoperability. The transition will occur gradually between 2028 and 2029, with the current OIOUBL 2.1 format remaining in use until it is phased out in July 2029 as part of Denmark’s preparations for the EU VAT in the Digital Age (ViDA) framework.
Denmark Introduces New E-Invoicing Standard and Roadmap
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Denmark
Author: Ivana Picajkić
Category:
Fiscal subject related
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Content accuracy validation date:
18.03.2026
Content accuracy validation time:
08:07h
Denmark has announced a new e-invoicing standard and implementation roadmap during the Nemhandel Forum on February 24, 2026. This follows the earlier decision to cancel the planned OIOUBL 3.0 format.
The changes are part of Denmark’s preparations for the final phase of the Digital Bookkeeping Act in 2026 and future EU VAT in the Digital Age (ViDA) requirements.
The Danish Business Authority confirmed that OIOUBL 3.0 will not be implemented.
Instead, Denmark will introduce a new e-invoicing format called Nemhandel BIS 4 (Nemhandel 4.0). This new standard will be based on:
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EN 16931, the European e-invoicing standard (updated version approved in January 2026),
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Peppol BIS 4.0, developed by OpenPeppol,
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A PINT-like methodology (Peppol International) for better international interoperability.
One important open question is whether Denmark will fully migrate to the Peppol network, which could simplify both domestic and cross-border e-invoicing.
Because OIOUBL 3.0 was cancelled, the current standard OIOUBL 2.1 will remain in use for several more years.
To keep the system updated, technical improvements will continue. For example, the implementation of OIOUBL 2.1 schematron version 1.17.1 has been postponed to May 18, 2026.
The transition to the new Nemhandel BIS 4 standard will occur gradually:
2026 – mid-2027
- Monitoring the final approval of the updated EN 16931 standard,
- Development of Peppol BIS 4.0 / PINT methodology,
- Introduction of a new opt-out registration model: companies using certified bookkeeping systems will automatically be registered in Nemhandel unless they opt out.
2026 – 2027
- A working group will define the Nemhandel BIS 4 technical specifications.
2028 – July 2029
- Gradual migration from OIOUBL 2.1 to Nemhandel BIS 4.
July 2029
- OIOUBL 2.1 will be phased out.
July 2030
- Deadline for implementing the EU ViDA e-invoicing framework.
Further details are still expected, especially regarding:
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The technical infrastructure and network (possible Peppol migration),
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The exact rollout process between 2028 and 2029,
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Final technical specifications of Nemhandel BIS 4.
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