ERSTErhvervsstyrelsen (Danish Business Authority)
Regulatory Reference

What is Denmark's OIOUBL e-invoice standard?

Effective: 2005-02-07 · Authority: Erhvervsstyrelsen (Danish Business Authority)

OIOUBL (Offentlig Information Online - Universal Business Language) is Denmark's national UBL-based e-invoice format for public sector invoicing. It has been mandatory for suppliers to Danish government entities since February 2005, making Denmark one of the world's earliest mandatory B2G e-invoicing adopters. Invoices are exchanged via the NemHandel network.

What is the NemHandel network?

NemHandel is Denmark's government-operated e-document exchange network. It is Peppol-compatible and transmits OIOUBL invoices to Danish public sector entities. All Danish government entities have NemHandel endpoints registered in the SMP. The network also carries PEPPOL BIS documents for international interoperability.

Frequently Asked Questions

Does Denmark have B2B e-invoicing requirements?
Denmark's mandate is B2G only. Private sector B2B invoicing is voluntary. However, Denmark has one of Europe's highest rates of B2B e-invoice adoption due to financial sector integration and accounting software support for NemHandel.
Is OIOUBL the same as Peppol BIS Billing?
OIOUBL is a Danish national CIUS of UBL 2.0/2.1 and pre-dates Peppol BIS Billing 3.0. Denmark accepts both OIOUBL and Peppol BIS Billing 3.0 for government invoicing. Peppol BIS Billing 3.0 is now the recommended format for international interoperability.

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