E-invoicing in Denmark: pioneer since 2005, Bookkeeping Act 2022, B2B technical readiness and the transition to Peppol.
Denmark was an absolute pioneer: as early as 2005, e-invoicing to government bodies became mandatory via the NemHandel network and the OIOUBL format. The Danish model is frequently cited internationally as a best practice for implementing mandatory e-invoicing.
Denmark started with NemHandel as its national network for e-invoicing to government bodies. The OIOUBL format (a Danish UBL specification) was the standard format. Today, invoicing largely runs through the Peppol network and Peppol BIS 3.0.
The high B2B adoption in Denmark is the result of years of government initiatives and the broad availability of e-invoicing in accounting software.
Denmark made digital bookkeeping mandatory through the Bookkeeping Act (2022). The implementation phases were completed by January 2026 for most companies. Unlike other European countries, Denmark does not focus on a traditional B2B e-invoicing mandate but on technical readiness: companies must have the technical capability to issue and receive e-invoices as part of digital bookkeeping requirements.
Denmark requires specific schemeIDs (e.g. 0184 for Danish customers since BIS 3.0.20). The eConnect PSB supports these automatically. Invoices to Denmark go via Peppol only, and only if the recipient is on Peppol. eConnect has no native Nemhandel connection.
For government suppliers (B2G), e-invoicing has been mandatory in Denmark since 2005, via the NemHandel network and the OIOUBL format. For B2B, the Bookkeeping Act (2022) requires technical readiness: companies must be able to issue and receive e-invoices. Adoption is very high thanks to years of government initiatives and broad software support.
Denmark traditionally uses the OIOUBL format, a Danish UBL specification. Today, invoicing largely runs through Peppol BIS 3.0. Via eConnect you send to Denmark in Peppol BIS 3.0. OIOUBL via Nemhandel is not a native eConnect solution.
Yes, via Peppol, and only if the recipient is on Peppol. The PSB automatically applies the correct schemeIDs (including 0184 for Danish customers). eConnect is not a Nemhandel service provider and has no connection of its own to that national network.
Want to send invoices to Danish customers? See how eConnect can help.
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