Denmark has launched a public consultation on a new e-invoicing strategy proposing a shift from the national OIOUBL format to a single Peppol-based standard (Nemhandel BIS 4) to reduce complexity and align with European frameworks. The transition will occur gradually until mid-2029, when Peppol will become mandatory and OIOUBL fully phased out.
Denmark Launches Consultation on Transition to Unified Peppol-Based E-Invoicing
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Denmark
Author: Ivana Picajkić
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Content accuracy validation date:
23.03.2026
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The Danish Business Authority has launched a public consultation on a new national strategy for electronic invoice standards, marking a significant step toward aligning Denmark’s e-invoicing framework with European developments.
The consultation, open from March 12 to March 27, 2026, invites stakeholders to provide feedback on the proposed transition of the Nemhandel system from the national OIOUBL format to the Peppol BIS standard. Feedback must be submitted via email, and the Authority may publish anonymized responses and clarifications following the consultation.
At the core of the strategy is a clear direction: Denmark intends to move from two parallel e-invoice formats to a single, unified standard based on Peppol.
Currently, businesses must support both:
- OIOUBL (national Danish format)
- Peppol BIS (international format)
The new strategy proposes to phase out OIOUBL entirely and replace it with a Danish-adapted version of Peppol BIS 4 (Nemhandel BIS 4).
According to the strategy, maintaining two formats has created complexity and higher costs for businesses. Stakeholder consultations showed strong support for a single format approach, particularly one aligned with Peppol.
The new architecture will rely on Peppol PINT (Peppol International), enabling flexible data layers while maintaining compatibility across countries.
The transition will take place over several years:
- 2026 – Finalization of updated EU standard (EN 16931) and development of Peppol BIS 4,
- 2027 – Development of Danish extensions (Nemhandel BIS 4),
- 2028–2029 – Gradual migration from OIOUBL to Peppol,
- Mid-2029 – Full implementation and phase-out of OIOUBL.
During the transition:
- Both formats will temporarily coexist,
- Eventually, Peppol-based Nemhandel BIS 4 will become mandatory, while OIOUBL support will be removed.
The reform initially targets invoice-related documents, including:
- Invoices,
- Credit notes,
- Invoice responses.
Other business documents (e.g., orders, e-receipts) will remain supported in both formats for now.
The strategy primarily affects:
- Service providers in Nemhandel,
- Accounting software providers,
- Businesses using digital accounting systems.
The Danish Business Authority is now seeking input from stakeholders to refine the strategy before implementation. Responses can be submitted via info@nemhandel.dk
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