Denmark
Denmark cancelled its planned OIOUBL 3.0 standard in January 2026 and is converging its national NemHandel infrastructure onto Peppol BIS 4 by mid-2029 - a decentralised model with no B2B mandate and no clearance platform.
Profile last verified 2026-07
At a glance
Fully served today over Peppol: Denmark's decentralised NemHandel/Peppol model has no clearance platform and no accreditation gate.
- Exchange model
- Peppol + central platform
- B2B mandate
- No B2B mandate - but digital bookkeeping systems must be able to send and receive e-invoices
- B2G e-invoicing
- Mandatory via the NemHandel infrastructure since 2005
- Formats
- Peppol BIS Billing 3.0 · OIOUBL 2.1 (national standard, live for years to come) · NemHandel BIS 4 (localised Peppol BIS 4, primary from ~mid 2029)
- Peppol identifier schemes
0184Danish CVR number (Central Business Register)The default scheme for Danish legal entities - legacy scheme 9902 was removed from Peppol in 20230096Danish P-number (production unit)Use when addressing a specific unit or location rather than the legal entity0198Danish SE number0088GLN (EAN location number)Widely used in Danish public-sector addressing- E-reporting
- None. Digital bookkeeping systems must support SAF-T file generation for audits, but Denmark has no invoice clearance or real-time VAT reporting
Mandate timeline
How Recommand serves Denmark
- Send and receive compliant Peppol BIS invoices with Danish businesses and public bodies today - Recommand is a certified Peppol Access Point and SMP
- Address Danish receivers correctly under the current schemes: CVR (0184) by default, with P-number, SE number and GLN supported
- Denmark's bookkeeping rules require e-invoice capability rather than mandating every invoice - connecting through Recommand's API satisfies the Peppol side of that capability
- The migration to NemHandel BIS 4 around 2028–2029 ships as a platform update - not a new project
Frequently asked questions
01Is e-invoicing mandatory in Denmark?
For invoicing Danish public authorities, yes - structured e-invoicing has been mandatory through NemHandel since 2005. There is no blanket B2B mandate, but Danish digital bookkeeping systems must be capable of sending and receiving e-invoices in OIOUBL and Peppol BIS formats.
02Which identifier do Danish companies use on Peppol?
The CVR number under scheme 0184 is the default for legal entities. P-numbers (0096), SE numbers (0198) and GLN (0088) are also used. The legacy Danish schemes 9901/9902/9904/9905 were removed from Peppol in November 2023 and must not be used.
03What happened to OIOUBL 3.0?
The Danish Business Authority cancelled OIOUBL 3.0 in January 2026 after consultation showed that maintaining two parallel national standards was disproportionate. OIOUBL 2.1 remains in force, and Denmark migrates to NemHandel BIS 4 - a localised Peppol BIS 4 - across 2028 to mid-2029.
04Do I need a NemHandel access point, or is Peppol enough?
Peppol BIS is supported for Danish flows, and Denmark's Peppol Authority imposes no service-provider requirements. NemHandel access point status is a separate Danish approval relevant for domestic NemHandel-only receivers - for Peppol-reachable counterparties, a certified Peppol Access Point like Recommand suffices.
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