Denmark chooses E-Invoices via Peppol
NemHandel starting in March 2027; BIS 4 instead of OIOUBL
The Danish Business Authority ( ERST ) has updated its regulations for digital accounting systems and chosen the European Peppol standard. New e-invoicing obligations in Denmark , including MitID verification and automatic registration in the NemHandel network, will begin on March 1, 2027. SAF-T 2.1 has been in force unchanged since January 1, 2027. The national OIOUBL format will be replaced by the Peppol-based Nemhandel BIS 4 standard by mid-2029. For companies from Poland and other EU countries, this means more Danish business partners reachable via e-invoice and easier document exchange across borders.
The Danish Business Authority ( ERST ) has updated its regulations for digital accounting systems and chosen the European Peppol standard. New e-invoicing obligations in Denmark , including MitID verification and automatic registration in the NemHandel network, will begin on March 1, 2027. SAF-T 2.1 has been in force unchanged since January 1, 2027. The national OIOUBL format will be replaced by the Peppol-based Nemhandel BIS 4 standard by mid-2029. For companies from Poland and other EU countries, this means more Danish business partners reachable via e-invoice and easier document exchange across borders.
E-Invoicing yimeline for Denmark, 2027–2029
- As of January 1, 2027, registered accounting systems must be ready to process SAF-T 2.1 files (Standard Audit File) containing transaction-level data. The deadline has not been postponed.
- March 1, 2027 Users of registered FK systems verify their identity via MitID and are redirected to NemHandel, unless they decline to register.
- January 1, 2028 Here is the second part of the requirements for accounting systems.
- November 2027 – May 2028: Consultations on the Nemhandel BIS 4 release candidate.
- May–November 2028: Nemhandel BIS 4 operates in parallel with OIOUBL as a voluntary format.
- November 2028: Nemhandel BIS 4 becomes mandatory; OIOUBL 2.1 becomes voluntary.
- Mid-2029: End of support for OIOUBL 2.1.
- July 1, 2030: E-invoicing becomes mandatory for B2B transactions within the EU ( ViDA package).
Why did Denmark postpone the launch of NemHandel to March 1, 2027?
In September 2026, ERST published an amended regulation stipulating that,effective March 1, 2027, users of FK systems registered in Denmark must verify their identity once via MitID (the Danish government’s electronic identification system, equivalent to Poland’s “Profil Zaufany”), based on data from the CVR ( Det Centrale Virksomhedsregister), the Danish Central Business Register, which is equivalent to Poland’s KRS and CEIDG. The companies are then added to NemHandel, unless they decline registration within 4 weeks.
The change will affect approximately 350,000 companies, and ERST estimates savings of up to 9 billion DKK annually. National B2B e-invoicing in Denmark remains voluntary, while it has been mandatory in transactions with the public sector (B2G) since 2005. Identity verification does not currently apply to foreign customers.
SAF-T 2.1 in Denmark will remain unchanged starting in 2027
Starting January 1, 2027, registered FK systems must support SAF-T (Standard Audit File) 2.1 with complete transaction-level data. Unregistered systems may remain at version 1.0, which includes only the header. The file is prepared only upon request by the tax authority.
The end of OIOUBL. Why is Denmark choosing Peppol and Nemhandel BIS 4?
In accordance with the ERST strategy from March 2026, the national OIOUBL format will be replaced by Nemhandel BIS 4 by mid-2029, that is, Peppol BIS 4 with the Danish extension, compliant with the EN 16931 standard. Denmark has abandoned OIOUBL 3.0 in favor of the Peppol PINT architecture, so it will use the same format as the rest of Europe. The migration will take 18 months, and ERST has indicated that it will be difficult to extend this timeline.
What do the changes in Denmark mean for cross-border e-invoicing?
Companies registered with NemHandel are also accessible via the international Peppol network, so after March 2027, Polish companies with access to Peppol will be able to send e-invoices to a significantly larger number of Danish recipients without the need for separate integrations. This also serves as preparation for the ViDA package: starting July 1, 2030, e-invoicing will become mandatory for B2B transactions between EU countries.
E-invoicing in Denmark and SAP. How to prepare SAP?
Companies with Danish subsidiaries, branches, or business partners that use SAP can now plan for three areas:
- Receipt of e-invoices: Starting in the spring of 2027, the number of senders on NemHandel will increase, so the number of e-invoices received by SAP will rise, as will the importance of their automatic posting.
- Format migration: Sent and received documents will need to be migrated from OIOUBL 2.1 to Nemhandel BIS 4, with testing scheduled to begin in late 2027.
- Basic Information: The current CVR numbers, P-numbers, and GLN numbers of business partners are required for the correct addressing of e-invoices.
You can find a detailed description of the new requirements for accounting systems in our previous article, “E-invoicing in Denmark: New Requirements Starting in March 2027 and the End of OIOUBL.”
