# E-Invoicing in Denmark

Key formats, routing options, and a practical checklist for sending compliant e-invoices in Denmark.

## What matters in practice

This Denmark guide explains OIOUBL, NemHandel, PEPPOL routing, and the CVR and VAT checks that most often decide whether an invoice is delivered cleanly.

## Common e-invoice formats

- OIOUBL
- PEPPOL BIS 3.0 (UBL)

## Routing & delivery

- [NemHandel](https://nemhandel.dk/): Portal
- [PEPPOL](https://peppol.eu/): Network

## Common identifiers

- CVR number
- VAT ID

## Mandate & scope

Denmark combines OIOUBL and NemHandel with PEPPOL-style structured routing for many invoice flows.

## Country-specific operating notes for Denmark

- Denmark routes public-sector e-invoices through NemHandel and related eDelivery infrastructure; OIOUBL and Peppol BIS are the key operational formats.
- OIOUBL is a Danish UBL-based profile with its own customization and profile identifiers, so generic UBL output is not enough without Danish CIUS validation.
- Use the correct recipient identifier, such as an EAN/GLN where required, and handle invoice responses or rejection messages as part of the workflow.

## Quick checklist

- Public-sector delivery often depends on NemHandel-compatible structured data.
- CVR number and VAT ID should match the supplier record used by the recipient.
- Recipient-specific process/profile settings matter for successful delivery and validation.

## How to send (practical steps)

1. Confirm whether the recipient expects NemHandel, PEPPOL, or both.
2. Collect the routing identifiers and supplier registration data required for the target channel.
3. Generate the invoice in OIOUBL or PEPPOL BIS 3.0 UBL as requested.
4. Validate, send, and retain the delivery receipt or acknowledgement.

## Validation & compliance

- Check endpoint and participant schemes before routing.
- Validate VAT codes, totals, unit codes, and payment data.
- Use allowance/charge structures instead of negative invoice lines for discounts.

## Common pitfalls

- Wrong endpoint or participant scheme for the chosen channel.
- Missing or inconsistent CVR data in supplier setup.
- Using free-text tax descriptions instead of the required codes.

## Frequently asked questions

### Which invoice route is most common in Denmark?
NemHandel and PEPPOL-style structured delivery are both common, with the recipient usually deciding which syntax is accepted.

### What should I verify before sending a Danish invoice?
Check the CVR number, VAT ID, endpoint or participant details, and the recipient’s profile expectations before sending.

## Official links

- [NemHandel](https://nemhandel.dk/)
- [OpenPeppol](https://peppol.eu/)

## Related resources

- [PEPPOL Network Guide](/resources/compliance/peppol-network-guide)
- [UBL (Universal Business Language)](/resources/compliance/ubl-universal-business-language)
- [DIN EN 16931-1 Standard](/resources/compliance/din-en-16931-1-standard)