Denmark mandates B2G e-invoicing. For B2B transactions, all businesses must be able to receive e-invoices, though B2B issuance remains voluntary. Most B2G flows use Peppol. Recipients use Denmark’s e-invoicing platform NemHandel when they’re only registered in the NemHandel Registry or specifically require OIOUBL format, Denmark’s national e-invoicing format.

E-invoicing requirements

Denmark requires structured electronic invoices aligned to the EN 16931 standard.

Denmark compliance summary

Learn more about compliance transactions terms and concepts.

Aspect	Description	Requirement
B2B	Invoices exchanged between businesses.	Issuance voluntary. Businesses must be able to receive e-invoices.
B2C	Invoices issued by businesses to consumers.	Optional
B2G	Invoices issued by businesses to public administrations for public procurement.	Mandatory
Electronic signature	Signature or seal rules for authenticity and integrity of e‑invoices.	Optional
Legal archiving	Minimum retention period for e‑invoices.	5 years from the end of the financial year
Model	The e-invoicing flow model used by the country.	Post-audit
Platform	The government-managed platform for e-invoicing.	Peppol network and NemHandel platform
Supported format	The e-invoicing format legally required by the country.	Based on the EN 16931 standard. For Peppol exchange, invoices use Peppol BIS Billing 3.0 with Danish CIUS validation rules. OIOUBL 2.1 is Denmark’s national e-invoicing format and is supported by NemHandel.
Automatic updates	Whether invoice status updates synchronise automatically in Monitor.	Yes

Invoice format

Denmark accepts invoices using the Peppol BIS Billing 3.0 or OIOUBL 2.1 formats, both compliant with EN 16931 standard. NemHandel supports OIOUBL, whilst Peppol uses Peppol BIS Billing 3.0.

Invoice types

The Invoice Type Code element within the invoice must contain one of the codes for invoices or credit notes from the UNTDID 1001 code list.

OIOUBL document types

OIOUBL supports the following invoice codes.

Document	Code	Description
Proforma invoice	325	A preliminary invoice sent before goods or services are delivered.
Commercial invoice	380	An invoice for goods or services from a seller to a buyer.
Credit note	381	Used to correct amounts or settle a balance between a seller and a buyer.
Delcredere invoice	390	Invoice for hire or rental services.
Factored invoice	393	Invoice assigned to a third party for collection.

Peppol invoice codes

Peppol BIS Billing 3.0 supports the following invoice codes.

Document	Code	Description
Request for payment	71	Document issued by a creditor to a debtor to request payment of one or more invoices past due.
Debit note related to goods or services	80	Debit information related to a transaction for goods or services to the relevant party.
Metered services invoice	82	Charges based on measured consumption over a defined period.
Debit note related to financial adjustments	84	Document for providing debit information related to financial adjustments to the relevant party.
Final payment request based on completion of work	218	The final payment request of a series of payment requests submitted upon completion of all the work.
Payment request for completed units	219	A request for payment for completed units.
Partial invoice	326	An invoice for a part of the total order or project value.
Commercial invoice which includes a packing list	331	Commercial transaction (invoice) will include a packing list.
Commercial invoice	380	An invoice for goods or services from a seller to a buyer.
Debit note	383	A document issued by a supplier to apply additional charges or increase the total value of a previously issued e-invoice.
Corrected invoice	384	Used to correct or cancel a previously issued invoice.
Prepayment invoice	386	An invoice claiming advance payment for goods or services.
Tax invoice	388	An invoice for tax purposes.
Self-billed invoice	389	An invoice process based on an agreement between a supplier and a buyer, where the buyer prepares the invoice and sends it to the supplier with the payment.
Factored invoice	393	Invoice assigned to a third party for collection.
Consignment invoice	395	Commercial invoice that covers a transaction other than one involving a sale.
Insurer's invoice	575	Invoice from an insurer for insurance coverage.
Forwarder's invoice	623	Invoice from a freight forwarder for services provided and costs incurred.
Freight invoice	780	Document issued by a transport operation specifying freight costs and charges incurred for a transport operation and stating conditions of payment.
Consular invoice	870	Document an exporter prepares in their country and presents to the importing country's diplomatic representation for endorsement.
Partial construction invoice	875	Used to invoice a partial amount for construction work.
Partial final construction invoice	876	Used to invoice a partial final amount for construction work.
Final construction invoice	877	Used to invoice the final amount for construction work.

Peppol credit note codes

Peppol BIS Billing 3.0 supports the following credit note codes.

Document	Code	Description
Credit note related to goods or services	81	Document used to provide credit information related to a transaction for goods or services to the relevant party.
Credit note related to financial adjustments	83	Document for providing credit information related to financial adjustments to the relevant party, for example bonuses.
Credit note	381	Used to correct amounts or settle a balance between a seller and a buyer.
Factored credit note	396	Credit note related to assigned invoice.
Forwarder's credit note	532	Document for providing credit information to the relevant party.

Automated e-invoicing flow

ecosio enables you to automate the transmission of compliant e-invoices for Denmark through Peppol and NemHandel networks.

Accounts receivable flow

The following diagram and steps illustrate the current AR process for e-invoices in Denmark using NemHandel and the Peppol 4-corner model.

You send the invoice data from your ERP or business software to ecosio in a structured format, such as VRBL, CSV, or IDoc.
ecosio, as your Access Point, validates the invoice and maps it into the OIOUBL or Peppol BIS standard format.
ecosio, as your Access Point, locates the buyer’s Access Point and retrieve delivery details.
The buyer’s Access Point receives the invoice.
The buyer’s Access Point maps the invoice into the format expected by the buyer and delivers it to their ERP or business software.

Accounts payable flow

The following diagram and steps illustrate the current AP process for e-invoices in Denmark using NemHandel and the Peppol 4-corner model.

The supplier sends the invoice to their Access Point in a structured format, such as VRBL, CSV, or IDoc.
The supplier’s Access Point validates the invoice and maps it into the OIOUBL or Peppol BIS standard format.
The supplier’s Access Point locates ecosio as your Access Point and retrieve delivery details.
ecosio, as your Access Point, retrieves the invoice, validates it, and converts it into the format required by your ERP or business software.
ecosio sends the invoice to your ERP or business software.

Legal resources

The following official documents define the legal and technical framework for e-invoicing in Denmark.

Danish Bookkeeping Act: Sets the framework for digital bookkeeping systems that can issue, receive, and archive structured e-invoices.
Danish CIUS package v1.17.0 and Danish Peppol BIS3‑Other package v1.2.14: Updated validation packages for Denmark’s e‑invoicing framework, mandatory from 17 August 2026.
OIOUBL Documentation: Complete OIOUBL 2.1 and 3.0 specifications with validation and visualisation tools.

Compliance for Denmark