Denmark Announces Phase-Out of OIOUBL in Favor of NemHandel BIS 4

On February 24, 2026, the Danish Business Authority officially announced that the country will gradually phase out its current national electronic invoicing format, OIOUBL 2.1, and adopt NemHandel BIS 4, a localized adaptation of the international Peppol BIS 4 format.

The new standard is fully compliant with the European Norm (EN-16931) for electronic invoicing, proactively preparing Denmark to meet the upcoming requirements of the EU’s VAT in the Digital Age (ViDA) initiative.

The decision to implement NemHandel BIS 4 follows a comprehensive analysis conducted by the Danish Business Authority over the past year. As a result of this review, the previously anticipated OIOUBL 3 format has been officially canceled.

Migration Timeline

A release candidate for the new standard is expected in 2028. This will initiate an active migration period running through mid-2029, during which the implementation of NemHandel BIS 4 will occur concurrently with the removal of OIOUBL 2.1. More detailed schedules regarding the final release and specific implementation phases are yet to be published by the Danish Business Authority.

There’s more you should know about e-invoicing in Denmark – learn more about the new and upcoming regulations.