Electronic invoice in Denmark
NemHandel framework with OIOUBL/Peppol formats – B2G mandatory
Denmark transposed Directive 2014/55/EU into national law and established the NemHandel framework for electronic invoicing to public bodies. The Danish Business Authority (part of the Ministry of Industry, Business and Financial Affairs) is responsible for e-invoicing policies and acts as the Danish Peppol Authority.
Key Milestones
2005
Pioneering B2G Mandate
Denmark becomes one of the first countries in the world to mandate electronic invoicing for all public sector suppliers.
2019
Peppol BIS 3.0 Mandate
Peppol BIS Billing 3.0 becomes mandatory for all B2G e-invoices, aligning Denmark with EU standards and enabling cross-border interoperability.
2024
New Bookkeeping Law
Rollout of updated national bookkeeping legislation introducing mandatory digital invoicing requirements across both public and private sectors.
2025
Full Private Sector Compliance
Full compliance with digital invoicing formats expected for all private sector businesses, completing Denmark’s nationwide digital transition.
The Danish Business Authority acts as the Danish Peppol Authority. Denmark has adopted Peppol BIS Billing 3.0 as its CIUS (Core Invoice Usage Specification), meeting EN 16931 requirements.
B2G
Electronic invoicing is mandatory for all invoices to central, regional and local authorities. Suppliers must submit invoices in the OIOUBL/Peppol format via NemHandel.
B2B
There is no legal mandate for B2B e-invoicing. Businesses may voluntarily adopt e-invoicing to improve efficiency.
B2C
There is no mandate for consumer invoices.
Open Network Model
Denmark uses an open network model. Suppliers create invoices in OIOUBL (a Danish implementation of UBL 2.1) and send them through their chosen access point to the recipient’s EAN/GLN address via NemHandel.
Primary Format
OIOUBL (Danish UBL 2.1 implementation)
OIOUBL (Danish UBL 2.1 implementation)
CIUS
Peppol BIS Billing 3.0
Peppol BIS Billing 3.0
Key Requirements
- EN 16931 Compliance
All invoices must meet European standard requirements - EAN/GLN Routing
Recipient’s EAN number routes the invoice through NemHandel to the correct public authority - No Central Clearance
No real-time VAT reporting or government clearance required
Peppol Access Point
Our service connects Danish suppliers and buyers to the NemHandel network as a certified Peppol Access Point.
- Format conversion (OIOUBL/Peppol BIS 3.0)
- Digital signature handling
- Full compliance with Danish requirements
Cross-Border Support
For businesses trading internationally, our platform simplifies the delivery of Danish-compliant invoices.
- Seamless Peppol integration
- International partner connectivity
- Multi-format support
Ready to get started? We handle all technical details of Danish e-invoicing, allowing you to focus on your business.
FAQs
Do I need to register with NemHandel?
Only if you issue invoices to Danish public authorities; we register and manage your EAN address when you use our service.
Only if you issue invoices to Danish public authorities; we register and manage your EAN address when you use our service.
What formats are accepted?
OIOUBL and Peppol BIS Billing 3.0 (CIUS Denmark) are required for public invoices.
OIOUBL and Peppol BIS Billing 3.0 (CIUS Denmark) are required for public invoices.
Is real-time VAT reporting required?
No. Denmark does not operate a clearance or real-time reporting system.
No. Denmark does not operate a clearance or real-time reporting system.
Summary
Denmark mandates electronic invoices for all supplies to the public sector, using the NemHandel network and OIOUBL/Peppol formats. There are no mandates for B2B or B2C invoices, although voluntary adoption is growing. NemHandel operates as an open network rather than a clearance model; invoices are routed via access points based on the recipient’s EAN address. We provide a compliant Peppol connection and handle the technical details of Danish e-invoicing on your behalf.
Need Help with E-Invoicing Compliance?
As a certified Peppol Access Point, we provide complete e-invoicing solutions for businesses across Europe. Our platform handles format conversion, real-time validation, and seamless integration with national systems.
