E-Invoicing in Denmark: Peppol BIS, OIOUBL, and NemHandel
Denmark was the first country in the world to mandate B2G e-invoicing back in 2005. Today almost all invoices are electronic. Here is the current state.
Denmark has the longest e-invoicing history of any country in the world. It mandated electronic invoicing for government suppliers in 2005, more than a decade before most EU countries started thinking about it. Today, roughly 99% of Danish invoices are electronic. The current standard is Peppol BIS 3.0, though the legacy OIOUBL format is still in use.
What is Peppol BIS 3.0 in Denmark?
Peppol BIS 3.0 is the pan-European standard for structured electronic invoices based on UBL 2.1 XML and the EN 16931 norm. Denmark adopted Peppol alongside its existing NemHandel infrastructure. ERST (Erhvervsstyrelsen, the Danish Business Authority) manages Denmark's Peppol Authority function.
A Peppol BIS invoice sent to a Danish recipient is processed through the NemHandel/Peppol network. The buyer's accounting system reads the structured XML directly — no manual data entry, no PDFs.
| Format | Peppol BIS 3.0 / OIOUBL |
| Standard | EN 16931 (UBL 2.1) |
| Legacy format | OIOUBL |
| File type | XML |
| Peppol Authority | ERST (Erhvervsstyrelsen) |
Denmark as an e-invoicing pioneer
In 2005, Denmark passed a law requiring all suppliers to the public sector to send invoices electronically. At the time, this was unprecedented. The format was OIOUBL, a Danish national UBL profile. The mandate covered all government levels — central, regional, and municipal.
The result was rapid adoption. Because every business that sold to the government needed to send e-invoices, and because the government is a major buyer in Denmark, the infrastructure scaled quickly. Private-sector adoption followed because the tooling was already in place.
By the time the EU started mandating e-invoicing for public procurement in 2014 (Directive 2014/55/EU), Denmark had nearly a decade of operational experience.
Key dates for Danish e-invoicing
Denmark's timeline shows a country that was ahead of the curve.
| Date | Milestone | Affected parties |
|---|---|---|
| 2005 | B2G e-invoicing mandate (world's first); OIOUBL format required | All public-sector suppliers |
| 2010 | NemHandel network established for e-invoice exchange | All Danish businesses |
| 2019 | Peppol BIS 3.0 adopted alongside OIOUBL; NemHandel connects to Peppol | All public-sector suppliers, B2B (voluntary) |
| 2026 | ~99% electronic invoicing; no formal B2B mandate needed | All businesses |
Denmark has not announced a B2B mandate because one is barely needed. The combination of early government mandates and strong infrastructure means almost all invoices are already electronic.
Danish VAT rates for invoices
Denmark has one of the simplest VAT structures in Europe: a single 25% rate and exemptions. There are no reduced rates.
| Rate | Name | Applies to |
|---|---|---|
| 25% | Standard rate (moms) | All goods and services unless exempt |
| 0% | Zero / exempt | Healthcare, education, financial services, newspapers, intra-EU supplies |
OIOUBL: Denmark's legacy format
OIOUBL (Offentlig Information Online UBL) was Denmark's national UBL profile, developed before the European EN 16931 standard existed. It is a well-structured XML format that served Denmark well for over a decade. Many Danish businesses and government systems still accept OIOUBL invoices.
For new integrations, Peppol BIS 3.0 is the recommended format. It is the pan-European standard and what NormaForm generates. If a Danish client specifically requests OIOUBL, their system almost certainly also accepts Peppol BIS, since NemHandel supports both.
Denmark vs. Norway: what is different?
Both countries have high e-invoicing adoption and use Peppol BIS 3.0, but they got there differently.
- Timeline – Denmark started in 2005, Norway in 2012. Denmark has the longer track record and higher overall adoption (~99% vs. ~50% B2B in Norway).
- Legacy format – Denmark's legacy is OIOUBL, Norway's is EHF (which was already Peppol-aligned). OIOUBL is more distinct from Peppol BIS than EHF was.
- Currency – Denmark uses DKK, Norway uses NOK. Both are non-euro currencies, so cross-border invoicing requires multi-currency handling.
Read more in our Norway e-invoicing guide
Getting started with Danish Peppol invoices
To create a Peppol BIS invoice for a Danish client:
- Enter your business details, including your company name, address, and VAT number
- Add your Danish client with their company name, address, and CVR number (8 digits, scheme 0184) or GLN (13 digits, scheme 0088)
- Add line items with descriptions, quantities, unit prices, and the correct Danish VAT rate (25% or 0%)
- NormaForm auto-selects Peppol BIS 3.0 as the format. Download the .xml file and submit it through your Peppol access point or NemHandel
NormaForm generates Peppol BIS 3.0 XML with correct UBL 2.1 structure, EN 16931 compliance, Danish Peppol endpoint identifiers (CVR/GLN), and DKK currency handling.