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, ensuring your invoices are correctly routed to Danish recipients via the Peppol network.
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. Both formats are supported, but for international exchange Peppol BIS 3.0 is the standard.
Yes, eConnect supports invoice exchange with Denmark via the Peppol network. The PSB automatically applies the correct schemeIDs (including 0184 for Danish customers) and routes your invoices correctly to Danish recipients.
Want to send invoices to Danish customers? See how eConnect can help.
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