Denmark is reforming its e-invoicing system, NemHandel, transitioning to a single format based on Peppol BIS 4, replacing the current OIOUBL and Peppol BIS formats. The aim is to standardise the system, enhance interoperability, and comply with EU regulations. Though most stakeholders support the change, concerns about Danish-specific extensions and implementation costs have been raised. The full migration is expected to complete by mid-2029.
Denmark is Set to Move to One Common E-Invoicing Standard
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Denmark
Author: Ivana Picajkić
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Content accuracy validation date:
22.06.2026
Content accuracy validation time:
08:13h
Denmark is preparing a major reform of its e-invoicing system, known as NemHandel. After a public consultation in March 2026, the Danish Business Authority confirmed that it wants to move towards one common e-Invoice specification based on Peppol.
Until now, Denmark has used two main e-Invoicing formats: the national OIOUBL format and the international Peppol BIS format. Although both formats are compliant with European standards, using two formats has created technical complexity, higher costs and additional work for businesses and service providers.
The planned reform will replace this dual-format model with NemHandel BIS 4, a new specification based on Peppol BIS 4, with certain Danish extensions. The goal is to make Danish e-Invoicing more standardised, easier to manage and better aligned with international and EU requirements.
Most stakeholders supported the move to one format. They agreed that Denmark should simplify its e-Invoicing system, improve cross-border interoperability and prepare for future EU rules, including ViDA.
However, some concerns were raised during the consultation. Businesses and software providers warned that too many Danish-specific extensions could reduce the benefits of standardisation. They also pointed to possible implementation costs, technical complexity, loss of some existing OIOUBL functions and the need for a realistic transition period.
At first, the reform will mainly cover invoice-related documents, such as invoices, credit notes and invoice responses. Other documents, such as orders and receipts, may continue to be supported in both formats for the time being, until further analysis is completed.
The migration will be gradual. During 2026 and 2027, Denmark plans to finalise the technical basis, including Peppol BIS 4 and Danish extensions. In 2028, a release candidate and final version of NemHandel BIS 4 are expected. From 2028 to 2029, businesses and service providers will gradually move to the new format. The full migration is expected to be completed by mid-2029, after which OIOUBL would be phased out.
For businesses, the reform should bring long-term simplification. A single standard should reduce integration complexity and make it easier to handle both domestic and cross-border e-Invoicing. However, during the transition period, companies may still need to support both old and new formats.
ERP providers and e-Invoicing service providers will need to prepare for the change by supporting Peppol BIS 4, implementing Danish extensions and helping customers migrate from OIOUBL.
Overall, Denmark’s move to one Peppol-based e-invoicing standard is an important step towards greater European harmonisation. If implemented successfully, it should reduce fragmentation, improve interoperability and help Denmark prepare for future EU digital VAT and reporting requirements.
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