Denmark Aligns with Peppol

The Danish Business Authority has confirmed that OIOUBL 3 has been cancelled, and that the current OIOUBL 2.1 format will be phased out and replaced by NemHandel BIS 4, a Danish adaptation of the Peppol BIS standard.

The move follows a year-long analysis led by the Danish Business Authority, which assessed the advantages and drawbacks of leveraging existing Peppol infrastructure versus developing a new domestic format.

A phased migration from OIOUBL 2.1 to NemHandel BIS 4 is expected to take place between 2028 and mid-2029.

According to Sovos, it “remains unclear how this change will affect the requirements under the Danish Digital Bookkeeping Act, which currently require providers of standard digital bookkeeping systems to support the issuance and receipt of e-invoices in the OIOUBL format.”

This decision represents a significant strategic shift, aligning Denmark with the EU standard EN 16931 and bringing it closer to other European countries, many of which already use—or plan to use—Peppol within their e-invoicing frameworks.

Denmark does not currently mandate B2B e-invoicing, but B2G e-invoicing is mandatory.

Source:  Sovos

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