Denmark
DKNemHandel connects national OIOUBL documents with Peppol exchange. Public-sector e-invoicing and digital bookkeeping have different scopes.
Guide reviewed .
Invoicing and electronic documents
NemHandel
Denmark’s shared infrastructure for exchanging structured business documents, supported by a recipient register and service providers.
OIOUBL and Peppol BIS · Official source: ERST · non-registered digital bookkeeping systems and NemHandel
OIOUBL
The national document standard for domestic trade, including invoices, credit notes and response documents.
Structured UBL XML with Danish profiles · Official source: ERST · registered digital bookkeeping systems
Peppol
National and cross-border exchange through Access Points. ERST is Denmark’s Peppol Authority.
Peppol BIS Billing · Official source: OpenPeppol · Denmark country profile
An implementation has two separate jobs: exchange the document in the recipient’s supported format, and meet the bookkeeping obligations that apply to the business and its system. A Peppol connection addresses document exchange; it does not by itself establish compliance with the Bookkeeping Act.
For domestic delivery, check the recipient’s NemHandel registration and supported profiles. The system guidance identifies CVR, GLN, P-number and SE-number as relevant recipient identifiers. See ERST’s system guidance.
Legal guide
B2G · public-sector invoices
MandatoryInvoices to public authorities must be electronic. This obligation is separate from the later digital bookkeeping requirements.
Official source: ERST · registered digital bookkeeping systemsB2B · business invoices
Use remains voluntaryThe Bookkeeping Act requires relevant systems to support e-invoicing; it does not require every business invoice to use it.
Official source: ERST · registered digital bookkeeping systemsDigital bookkeeping
Phased obligationCovered businesses must record transactions and retain records digitally. From 2026, businesses without an annual-report duty are covered when net turnover exceeds DKK 300,000 in each of two consecutive income years.
Official source: ERST · Bookkeeping Act guidanceRegistered bookkeeping systems
Both standards requiredSystems must support sending and receiving invoices, credit notes and relevant responses in OIOUBL and Peppol BIS. A PDF alone is not a structured e-invoice.
Official source: ERST · registered digital bookkeeping systems
Timeline
-
Electronic public-sector invoicing
The national electronic invoicing rules took effect using OIOXML, before today’s OIOUBL and Peppol arrangements.
Official source: Retsinformation · historical OIOXML order, 1075/2004 -
Digital bookkeeping reaches more businesses
The turnover-based obligation starts for businesses without an annual-report duty; the two preceding income years determine coverage.
Official source: ERST · Bookkeeping Act guidance - Upcoming at review
Identity checks and NemHandel onboarding
Registered systems must implement MitID checks and the new onboarding process, including notice and a four-week opt-out. The e-invoice sending option must also be available.
Official source: ERST · 2027–2028 registered-system requirements - Upcoming at review
Further registered-system controls
The remaining new controls take effect, covering master data, access and document retention safeguards.
Official source: ERST · 2027–2028 registered-system requirements
Peppol in Denmark
- Directory participants
- 72,690
- Document families
- 35
Peppol Authority: Danish Business Authority (Erhvervsstyrelsen, ERST).
26 certified service providers based in Denmark.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 70,697 participants
- 70,686 participants
- Reminder64,079 participants
- UtilityStatement64,062 participants
- ApplicationResponse50,395 participants
- CrossIndustryInvoice26,518 participants
- OrderResponseSimple12,208 participants
- 3,725 participants
- 2,258 participants
- Statement880 participants
- NKSReceipt0739 participants
- NKSReceipt1739 participants
- NKSResponse2739 participants
- NKSResponse5739 participants
- NKSResponse7739 participants
- NKSResponse8739 participants
- NKSResponse9739 participants
- 732 participants
- CatalogueDeletion732 participants
- CatalogueItemSpecificationUpdate729 participants
- CataloguePricingUpdate729 participants
- 268 participants
- 142 participants
- 142 participants
- Document9 participants
- 9 participants
- 9 participants
- 9 participants
- 9 participants
- 9 participants
- unknown9 participants
- 9 participants
- 9 participants
- CatalogueRequest3 participants
- NKSPayment1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 | |
| 1 | |
| 12 | |
| 1 | |
| 2 | |
| 1 | |
| 2 | |
| 1 | |
| 2 | |
| 1 | |
| 3 | |
| 11 | |
| 1 | |
| 9 | |
| 5 | |
| 2 | |
| 3 | |
| 1 | |
| 11 | |
| 2 | |
| 3 | |
| 3 | |
| 8 | |
| 2 | |
| 6 | |
| 6 | |
| 1 | |
| 1 | |
| 4 | |
| 4 | |
| 6 | |
| 4 | |
| 10 | |
| 49 | |
| 6 | |
| 5 | |
| 12 | |
| 4 | |
| 8 | |
| 5 | |
| 11 | |
| 9 | |
| 16 | |
| 11 | |
| 5 | |
| 27 | |
| 16 | |
| 26 | |
| 10 | |
| 11 | |
| 13 | |
| 38 | |
| 375 | |
| 20 | |
| 2,416 | |
| 12,598 | |
| 426 | |
| 2,927 | |
| 982 | |
| 1,864 | |
| 328 | |
| 1,972 | |
| 313 | |
| 348 | |
| 2,135 | |
| 1,459 | |
| 474 | |
| 969 | |
| 924 | |
| 671 | |
| 16,933 | |
| 1,055 | |
| 682 | |
| 783 | |
| 950 | |
| 839 | |
| 574 | |
| 863 | |
| 1,626 | |
| 572 | |
| 758 | |
| 995 | |
| 1,069 | |
| 623 | |
| 916 | |
| 665 | |
| 5,258 | |
| 592 | |
| 1,229 | |
| 2,364 | |
| 723 |
Registration dates in the current Directory snapshot.