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Denmark Unveils Nemhandel BIS 4 E-Invoicing Standard, Cancels OIOUBL 3.0, Sets 2029 Migration Timeline

  • Denmark has cancelled the planned OIOUBL 3.0 e-invoicing format and will instead introduce a new standard, Nemhandel BIS 4 (Nemhandel 4.0), based on EN 16931, Peppol BIS 4.0, and a PINT-like methodology.
  • The transition supports the final phase of Denmark’s Digital Bookkeeping Act (2026) and future EU VAT in the Digital Age (ViDA) requirements.
  • OIOUBL 2.1 will remain in use until July 2029, with technical updates and a gradual migration to Nemhandel BIS 4 starting from 2028.
  • Key open questions include whether Denmark will fully migrate to the Peppol network and the final technical specifications of Nemhandel BIS 4.
  • The deadline for implementing the EU ViDA e-invoicing framework is July 2030.

Source: fiscal-requirements.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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