Denmark: Public consultation on new e-invoicing format

The Danish tax authority (Erhvervsstyrelsen, EBST) on March 11, 2026, announced a public consultation on its new document strategy for handling electronic invoices (e-invoicing) within the Nemhandel platform. The consultation runs from March 12 to March 27, 2026.

Background

Nemhandel is Denmark’s national platform for e-invoicing, supporting both public and private sector transactions. The tax authority has prepared a new strategy to update the technical and operational framework for e-invoicing. The strategy aims to ensure ongoing alignment with international standards and to improve the efficiency and reliability of digital reporting processes.

The new strategy outlines Denmark’s plan to phase out the national OIOUBL e-invoice format and transition to Nemhandel BIS 4, based on the European Peppol BIS 4 standard with Danish national extensions. This transition is expected to be completed by mid-2029. The initiative is driven by the need for international interoperability, compliance with the EU’s ViDA directive (mandating e-invoicing for cross-border transactions from July 1, 2030), and stakeholder demand for a single, simplified format.

Overview of amendments

• Transition from OIOUBL to Peppol BIS 4: OIOUBL 2.1 will be maintained until the migration to Peppol BIS 4 is complete. Nemhandel BIS 4 will become the new standard for e-invoicing, with national extensions to meet Danish requirements.
• Strategic direction: The move to a single, common format (Peppol) is intended to reduce complexity and operational costs for taxpayers, while supporting Denmark’s digitalization agenda.
• Migration plan: The transition will occur in phases:
  • 2026: Finalization of the new European norm EN 16931 and development of Peppol BIS 4.
  • 2027: Development of Nemhandel BIS 4 and Danish extensions, in collaboration with stakeholders.
  • 2028: Release candidate, feedback period, and final release of Nemhandel BIS 4.
  • By mid-2029: Full transition to Nemhandel BIS 4, with OIOUBL 2.1 phased out.

Scope

The initial focus is on invoicing documents (invoice, credit note, invoice response/application message). Other document types (e-orders, e-receipts) will continue to be supported in both formats for now. A mandatory Danish extension to Peppol BIS 4 will be developed, with possible voluntary extensions. The design process will involve both public and private stakeholders. The new format will provide compliance with both Danish and EU requirements, particularly the ViDA directive.

Next steps

Stakeholders are invited to review the draft strategy and submit comments or questions to info@nemhandel.dk by March 27, 2026. When commenting on specific sections, stakeholders need to reference the relevant text or page numbers. The tax authority may publish an anonymized summary of questions and responses on Nemhandel.dk.

For more information, contact a KPMG tax professional:

Philippe Stephanny | Philippestephanny@kpmg.com

Ramon Frias | ramonfrias@kpmg.com