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
Public
Denmark
Author: Ivana Picajkić
Category:
General information
Views:
633
Content accuracy validation date:
23.03.2026
Content accuracy validation time:
08:12h
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
Other news from Denmark
Denmark Publishes OIOUBL Schematron Hotfix Version 1.17.2
Public
Denmark
Author: Ivana Picajkić
Denmark
Author: Ivana Picajkić
Denmark’s OIOUBL 2.1 schematron version 1.17.2 is an emergency hotfix that corrects invoice validation errors, updates VAT and currency validation rules, and helps prevent valid OIOUBL invoices from being wrongly rejected. The Danish Business Authority has released version 1.17.2 of the OIOUBL 2.1 schematron as an emergency hotfix. The update corrects a validation problem found in the previous 1.1... Read more
Denmark Sets Final Deadline to Exchange Old Banknotes
Public
Denmark
Author: Ivana Picajkić
Denmark
Author: Ivana Picajkić
Denmark has set May 31, 2026, as the final deadline to exchange 1000-krone and older-series banknotes, after which they will lose all value and only the 2009 series will remain valid. With around DKK 3.3 billion still in circulation, authorities urge individuals to exchange notes in time at designated locations, as strict requirements apply and no exchanges will be possible after the deadline. Den... Read more
Denmark Moves Ahead with Digital Invoicing and Reporting
Public
Denmark
Author: Ivana Picajkić
Denmark
Author: Ivana Picajkić
Denmark is advancing toward default digital invoicing by automatically enrolling businesses into the NemHandel network and promoting structured e-invoices, while preparing to transition to a single Peppol PINT standard by 2029. At the same time, new SAF-T 2.0 requirements from 2027 will introduce more detailed transaction-level reporting, reinforcing the shift toward fully digital tax compliance.... Read more
Denmark Introduces New E-Invoicing Standard and Roadmap
Public
Denmark
Author: Ivana Picajkić
Denmark
Author: Ivana Picajkić
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... Read more
Reminder: Denmark Plans to Remove Coffee and Chocolate Taxes and Introduce 0% VAT on Books
Public
Denmark
Author: Ivana Picajkić
Denmark
Author: Ivana Picajkić
Denmark is proposing to abolish the coffee and chocolate taxes starting July 1, 2026, under draft Bill L 125, in order to simplify the tax system and reduce administrative burdens for businesses. The proposal also introduces a 0% VAT rate on printed books, e-books, and audiobooks, aligning their tax treatment with newspapers and supporting access to cultural products. Denmark is planning to remove... Read more
New document was uploaded: Technical country overview - Denmark
Denmark
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
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login