---
title: "Denmark — OIOUBL, NemHandel & Peppol BIS"
description: "Denmark e-invoicing: OIOUBL legacy + Peppol BIS via NemHandel. B2G mandate since 2005. Bookkeeping Act 2024 phasing in B2B requirements."
canonical: "https://docs.get-flowie.com/compliance/dk"
source: "https://docs.get-flowie.com/compliance/dk.html"
---

# Denmark — OIOUBL, NemHandel & Peppol BIS

Compliance · 🇩🇰 Denmark Live mandate

# Denmark — OIOUBL, NemHandel & Peppol BIS

OIOUBL/Peppol BIS · B2G live since 2005 · Bookkeeping Act phasing 2024–2026 — regulator: [Erhvervsstyrelsen (Danish Business Authority)](<https://erhvervsstyrelsen.dk>). _Facts last refreshed: 2026-07-13._

Coverage model

Flowie operates a registered Peppol Access Point in this jurisdiction **directly** where we hold national accreditation, **or via a vetted local partner** registered with the in-country regulator where on-the-ground presence is required (KSeF, SDI intermediario, ZATCA service-provider, etc.). Either way, you call the same `POST /v1/documents/send`. 

## TL;DR

  * Denmark has had a **universal B2G e-invoicing mandate since 2005** — one of the oldest in Europe.
  * Domestic format: **OIOUBL** (a Danish UBL profile predating Peppol), still used by legacy public-sector ERPs.
  * The **Bookkeeping Act** (2024) requires every business to use a digital bookkeeping system that supports OIOUBL and Peppol BIS receipt by 2026.
  * Flowie auto-converts between OIOUBL and Peppol BIS — caller never needs to choose.



## Deadlines

Date| Who| What  
---|---|---  
2005-02-01| Public sector (B2G)| All public buyers must receive e-invoices (Lov om offentlige betalinger).  
2024-07-01| Class B/C/D companies| Bookkeeping Act: must use a registered digital bookkeeping system.  
**2026-01-01**|  Class A companies| Same Bookkeeping Act obligation extended to smaller companies.  
  
## Background

Denmark was the first EU country to mandate B2G e-invoicing — twenty years before the EU directive. The infrastructure is **NemHandel** ("easy commerce"), originally a closed Danish network using **OIOUBL** XML. NemHandel now bridges to Peppol so that an OIOUBL invoice from a Danish ERP reaches any European Peppol AP and vice-versa.

The 2024 Bookkeeping Act (Bogføringsloven) is not strictly an e-invoicing mandate but it has the same effect: every commercially-active company must use a digital bookkeeping system that natively supports OIOUBL and Peppol BIS receipt — meaning the practical reach of e-invoicing in Denmark by 2026 is essentially every business.

## Format profile

  * **OIOUBL 2.1** for legacy NemHandel routes.
  * **Peppol BIS 3.0** for everything else; what the Bookkeeping Act normalised on.
  * Danish CVR number (8 digits) on both parties for B2G; for B2B it's required if available.



## Required fields

  * seller.cvrstring (8 digits)required for DK domestic

Danish business registry number (CVR).

  * buyer.cvrstring (8 digits)required for B2G

Public authority's CVR.




## Public sector (B2G)

Hub| Peppol identifier scheme| Lookup  
---|---|---  
**NemHandel**| `0184:DK-<cvr>`| <https://nemhandel.dk>  
  
Every Danish public buyer is registered on NemHandel and reachable via the EAN/GLN or CVR identifier scheme over Peppol.

## B2B reporting / clearance

_No central B2B reporting hub — pure transmission only._

## Error codes

Code| Meaning| Fix  
---|---|---  
`OIOUBL-CHK-200`| OIOUBL schematron failure.| Inspect `error.details`; usually a profile-specific cardinality.  
  
## Testing in sandbox

What you want to test| How  
---|---  
DK B2G via NemHandel| Recipient `0184:DK-12345678` with valid sandbox CVR.  
Force OIOUBL rendering| Set `format: "oioubl"`.  
  
## FAQ

### Is NemHandel separate from Peppol?

Operationally yes, but bridged: Flowie's AP transparently routes a Peppol BIS invoice through the NemHandel bridge when the recipient is on the Danish-only side, and vice-versa.

## References

**Primary sources** (government / regulator / standards body):

  * [EU Commission · eInvoicing in Denmark](<https://ec.europa.eu/digital-building-blocks/sites/spaces/DIGITAL/pages/467108882/eInvoicing+in+Denmark>) — Pan-EU reference factsheet.
  * [OpenPeppol · Denmark profile](<https://peppol.org/learn-more/country-profiles/denmark/>) — Authoritative Peppol facts.
  * [ERST · Danish Business Authority (Peppol Authority)](<https://erhvervsstyrelsen.dk/nemhandel-og-peppol>) — Danish Peppol Authority running NemHandel.
  * [NemHandel · national infrastructure](<https://nemhandel.dk/>) — Danish national e-document network.
  * [Bookkeeping Act 2022 (Danish Business Authority)](<https://erhvervsstyrelsen.dk/bookkeeping-act>) — Digital Bookkeeping Act mandate source.



**Industry analyses** (vendor trackers — useful for cross-referencing):

  * [Storecove · Denmark B2B mandate guide](<https://www.storecove.com/blog/en/countrywide-e-invoice-mandate-in-denmark/>) — Industry tracker — Bookkeeping Act rollout.