Electronic invoice in Denmark

News

October 2025: Publication of OIOUBL 3.0, a structured XML format based on UBL 2.1 and the European standard EN 16931.
May 2026: OIOUBL 3.0 becomes mandatory on NemHandel
November 2026: OUOUBL 2.1 is finally replaced

Format:

OIOUBL 3.0

Transmission channels

PEPPOL
Electronic invoices are sent to public clients via the PEPPOL network.
Denmark fully supports PEPPOL and uses certified PEPPOL access points for invoice exchange.

NemHandel (national infrastructure)
The Danish infrastructure for electronic invoices in the B2G area.
From March 2025, NemHandel will only support the OIOUBL 3 format.
Companies can send invoices via certified service providers or ERP systems with a NemHandel connection.

Secure delivery (digital post / eDelivery)
In individual cases, exchange via digital post systems is also possible. However, PEPPOL remains the preferred solution.

Legal basis

1 EU VAT Directive (2006/112/EC)
Electronic invoices are legally valid if authenticity and integrity are guaranteed. These requirements apply throughout the EU, including in Denmark.

2. Danish VAT Act (Moms-loven)
Electronic invoices must contain the same mandatory information as paper invoices (e.g. tax rate, recipient, invoice number). §§ Sections 61a and 63 regulate tax recognition.

3. invoice regulations (Ordinance on e-Invoices)
Technical requirements: Invoices must be issued in structured formats such as XML or UBL.

4. public sector (EU Directive 2014/55/EU)
Mandatory e-invoicing for public contracts since 2019. Transmission takes place in the PEPPOL standard. From 01.03.2025 mandatory in OIOUBL format 3.

5. electronic signatures
QES and AES in accordance with the eIDAS Regulation are recognized. They ensure the origin and immutability of the invoice.

6. archiving
Retention obligation: at least 5 years. Readability and integrity must be ensured.

Criterion	Denmark
Format Used	OIOUBL 3 (based on EN 16931), XML, UBL
Standard for B2G	PEPPOL BIS 3.0 (via OIOUBL)
Mandatory From	March 1, 2025 (for public authorities and suppliers)
Transmission Channel	PEPPOL network
Mandatory Receipt in B2G	Yes
Signature Requirement	No, but electronic signatures (QES/AES) are allowed
Archiving Requirement	At least 5 years

News

Format:

Transmission channels

Legal basis

Criterion

Denmark

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