The Danish Business Authority has indicated that the national e-invoice format OIOUBL 2.1 will be gradually phased out and replaced by NemHandel BIS 4 — a Danish adaptation of the international Peppol BIS 4 standard. The transition is designed to align Denmark’s e-invoicing framework with the European Norm standard EN 16931 and is expected to support upcoming EU VAT in the Digital Age (ViDA) requirements.
Background
Information surfaced on February 24, 2026, following the earlier cancellation of the planned OIOUBL 3 standard and is understood to be the result of a year-long analysis conducted by the Danish Business Authority. Rather than developing a new domestic format, Denmark appears set to adopt NemHandel BIS 4 as the successor to OIOUBL 2.1, leveraging the existing Peppol infrastructure.
Timeline
According to information currently available, a phased migration from OIOUBL 2.1 to NemHandel BIS 4 is expected to run from 2028 through mid-2029. Indicative milestones include:
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2028: Initial release of the NemHandel BIS 4
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2028–Mid-2029: Final release and implementation of NemHandel BIS 4, alongside the progressive phase-out of OIOUBL 2.1
More granular timelines are yet to be announced by the Danish Business Authority.
Format and Standards Alignment
NemHandel BIS 4 will be based on Peppol BIS 4, adapted for the Danish market. The format will conform to EN 16931, the European semantic standard for electronic invoicing, aligning Denmark with the broader EU e-invoicing landscape and upcoming ViDA-related requirements.
It also remains unclear how this change will affect the requirements under the Danish Digital Bookkeeping Act, which currently require providers of standard digital bookkeeping systems to support the issuance and receipt of e-invoices in the OIOUBL format.
Next Steps
Businesses and service providers currently relying on OIOUBL 2.1 should monitor the Danish Business Authority’s announcements for more detailed technical specifications and mandatory transition timelines. The 2028 release candidate will be a key milestone for early assessment and planning.
For future updates on Denmark and similar developments in other countries, follow our Regulatory Analysis page.
