Denmark's Business Authority is consulting on a strategy to replace its national OIOUBL e-invoicing format with the internationally aligned Nemhandel BIS 4 standard, with a phased migration planned from 2028 and full implementation targeted by mid-2029 to align with European Peppol standards and the EU's ViDA directive.
Denmark’s Business Authority has opened a public consultation on a proposed strategy for e-invoice formats within Nemhandel, the country’s national e-invoicing infrastructure used by both the public and private sectors. The strategy document was published on 11 March 2026.
This document outlines the Danish Business Authority’s strategy to transition from the national OIOUBL e-invoicing format to a new standard called Nemhandel BIS 4. Based on the international Peppol PINT architecture, this shift aims to align Denmark with European standards and the upcoming ViDA directive while maintaining domestic automation features through national extensions.
The strategy highlights that moving to a single common format will reduce operational costs and complexity for both private companies and public authorities. A phased migration plan is established to begin in 2028, with a goal of full implementation by mid-2029.
Key benefits of the transition
The move to a single shared format is driven by several strategic advantages:
- International interoperability: Using an international standard simplifies cross-border trade, as Peppol is already widely adopted across Europe and is expected to grow further due to EU regulations.
- National extensions without conflict: Unlike previous Peppol versions, the PINT architecture allows Denmark to add national extensions (specific data fields for Danish needs, such as automated payments) without breaking the invoice’s ability to be read by international partners.
- Efficiency and cost savings: Operating a single format reduces the development and maintenance burden for software vendors and service providers, who previously had to support both OIOUBL and Peppol.
- Future-proofing for ViDA: The strategy ensures compliance with the EU’s ViDA (VAT in the Digital Age) directive, which will require all cross-border e-invoices to follow the European norm (EN 16931) by July 2030.
Scope of the transition
This strategy and its associated deadlines currently apply only to documents in the invoice process, such as invoices, credit notes, and application messages (invoice responses). Other formats, such as e-orders and e-receipts, will continue to use both OIOUBL and Peppol until further investigations are conducted for their migration.
Feedback on the strategy document published on 9 March 2026 must be submitted by 27 March 2026, with comments sent to info@nemhandel.dk.
