NemHandel Denmark

Description
Actions
Workflows
Documents

Register suppliers

Supplier registration guide ›

Issue invoices

Issuing guide ›


Developer	Invopop
Category	Government
Scope	B2G, B2B
System	NemHandel (Erhvervsstyrelsen)
Country	Denmark

NemHandel is Denmark’s national e-invoicing network, managed by the Danish Business Authority (Erhvervsstyrelsen). Invoicing Danish public authorities through it has been mandatory since 2005 — the first B2G mandate in Europe — and Danish businesses exchange B2B invoices over the same infrastructure, with the Digital Bookkeeping Act requiring every business system to be e-invoicing-capable.The NemHandel Denmark app converts GOBL invoices and credit notes to OIOUBL 2.1, Denmark’s UBL-based national format, and exchanges them over the network: outbound documents are delivered through Invopop’s NemHandel access point, and documents addressed to your registered suppliers are imported back into your workspace automatically.Supplier onboarding is handled end to end in a workflow: the supplier’s representative signs the authorization agreement through a hosted signing page, and once approved the party is registered as a NemHandel participant.

Danish public authorities also accept Peppol BIS Billing 3.0 over the Peppol network. If you don’t specifically need OIOUBL or NemHandel participant registration, the Peppol app is usually the simpler option.

Key features

Workflow automation: Convert, deliver, and import documents with no-code workflows.
OIOUBL 2.1: Danish CIUS of EN 16931, generated and parsed natively from GOBL.
Supplier onboarding: Hosted authorization agreement signing and participant registration.
Receiving: Documents delivered to registered suppliers are converted to GOBL and stored with their original XML and attachments.

Check out the guides below to get started:

Supplier registration · Issuing invoices

FAQ

Invoicing questions

How are invoices routed to the right recipient?

Documents on NemHandel are addressed by participant identifier. If the customer declares an endpoint (for example GLN:5798009883735 for a public institution’s EAN/GLN number), that identifier is used. If a Danish customer only carries a CVR number in its tax ID, the dk-oioubl-v2 GOBL addon derives the participant identifier (DK:CVR:<number>) automatically. Explicit endpoints always win over derived ones.

How do I correct or cancel an invoice sent to NemHandel?

Issue a credit note referencing the original invoice in the preceding array. OIOUBL requires non-negative totals, so corrections in Denmark are always credit notes — a negative invoice will fail validation. There is no cancellation mechanism on the network itself: once delivered, a document can only be countered by a credit note.

Which payment means does OIOUBL support?

OIOUBL restricts the UNTDID 4461 payment means codes to a fixed list. The most common mappings from GOBL are debit-transfer for IBAN bank transfers (code 31, requires a BIC), domestic Danish bank transfers (code 42, account number plus bank registration number), Giro (code 50), and FIK (code 93). A generic credit-transfer (code 30) is rejected by the format.

When is an invoice considered sent?

The send step submits the OIOUBL document to the network and then queues until the delivery is confirmed by Invopop’s NemHandel access point. The workflow’s state only advances to sent once the network reports the document as delivered, so a sent entry means the recipient’s access point accepted it.

Registering supplier questions

What is the NemHandel authorization agreement?

Before a company can be registered on NemHandel, its representative must sign an authorization agreement allowing Invopop and its NemHandel access point to exchange documents on the company’s behalf. The registration workflow publishes a public signing link on the party entry; the representative opens it, fills in their name, role, and contact email, signs, and the agreement is submitted for approval. The workflow waits until the agreement is approved before registering the participant.

Who should sign the agreement?

Someone entitled to represent the company — typically a director or another person with signing authority. The signer provides their full name, their role in the company, and a contact email, and can sign by typing or drawing their signature.

Can I run the registration workflow more than once?

Yes. The registration steps are safe to re-run: an already-signed agreement or an already-registered participant is detected and skipped, so retrying a failed or interrupted registration won’t create duplicates.

Receiving questions

How do invoices received via NemHandel reach my workspace?

Once a party is registered, documents addressed to its participant identifier are delivered to Invopop’s access point. Each delivery triggers the import workflow you selected in the NemHandel Denmark app’s configuration: the import step fetches the OIOUBL document, converts it to GOBL, creates the silo entry, and attaches the original XML along with any embedded binary attachments (such as PDFs).

What happens if a received document fails to import?

Deliveries are only acknowledged to the network after the import completes, so a transient failure leaves the document ready to be retried. An hourly reconciliation loop also picks up any deliveries missed by the real-time path. Documents that can never be processed are flagged for review instead of being retried forever.

Convert to OIOUBL

Convert a GOBL invoice or credit note to an OIOUBL 2.1 document, attached to the entry under the oioubl file key.

Send invoice to NemHandel

Submit the converted OIOUBL document to the network, queueing until delivery is confirmed.

Import invoice from NemHandel

Fetch a received OIOUBL document, convert it to GOBL, and store it with the original XML and any embedded attachments.

Registration

Sign agreement for Denmark

Publish a public signing link in the party’s meta for the supplier’s representative to sign the NemHandel authorization agreement.

Wait for Denmark agreement approval

Pause the workflow until the signed agreement is approved.

Register party with NemHandel

Unregister party from Denmark

Release the party’s NemHandel registration so it no longer sends or receives invoices.

Invoice workflows

NemHandel send invoice

Example NemHandel send invoice workflow

{
    "name": "NemHandel send invoice",
    "description": "Convert an invoice to OIOUBL and send it over the NemHandel network",
    "schema": "bill/invoice",
    "steps": [
        {
            "id": "e3ad87b2-88d1-11f1-8000-920007eb4d91",
            "name": "Set state",
            "provider": "silo.state",
            "summary": "Set state to `processing`{.state .processing}",
            "config": {
                "state": "processing"
            }
        },
        {
            "id": "e3add26c-88d1-11f1-8000-920007eb4d91",
            "name": "Add sequential code",
            "provider": "sequence.enumerate",
            "summary": "Dynamic · NemHandel · 000001",
            "config": {
                "name": "NemHandel",
                "padding": 6,
                "start": 1
            }
        },
        {
            "id": "e3ae403a-88d1-11f1-8000-920007eb4d91",
            "name": "Sign Envelope",
            "provider": "silo.close"
        },
        {
            "id": "e3afc3a6-88d1-11f1-8000-920007eb4d91",
            "name": "Generate OIOUBL",
            "provider": "gov-dk.convert",
            "summary": "OIOUBL 2.1 Invoice/CreditNote"
        },
        {
            "id": "e3aea606-88d1-11f1-8000-920007eb4d91",
            "name": "Send to NemHandel",
            "provider": "gov-dk.send",
            "summary": "Submits and queues until eCourier confirms delivery"
        },
        {
            "id": "e3af29be-88d1-11f1-8000-920007eb4d91",
            "name": "Set state",
            "provider": "silo.state",
            "summary": "Set state to `sent`{.state .sent}",
            "config": {
                "state": "sent"
            }
        }
    ],
    "rescue": [
        {
            "id": "e3af4e58-88d1-11f1-8000-920007eb4d91",
            "name": "Set state",
            "provider": "silo.state",
            "summary": "Set state to `error`{.state .error}",
            "config": {
                "state": "error"
            }
        }
    ]
}

NemHandel import invoice

Example NemHandel import invoice workflow

{
    "name": "NemHandel import invoice",
    "description": "Import a received OIOUBL document delivered via NemHandel",
    "schema": "bill/invoice",
    "steps": [
        {
            "id": "a1c0f2df-4f6a-11f1-9c2d-0242ac120010",
            "name": "Import invoice from NemHandel",
            "provider": "gov-dk.import",
            "summary": "Fetches, parses OIOUBL, and converts to GOBL in one step"
        },
        {
            "id": "a1c0f2e2-4f6a-11f1-9c2d-0242ac120010",
            "name": "Set state",
            "provider": "silo.state",
            "summary": "Set state to `registered`{.state .registered}",
            "config": {
                "state": "registered"
            }
        }
    ],
    "rescue": [
        {
            "id": "a1c0f2e3-4f6a-11f1-9c2d-0242ac120010",
            "name": "Set state",
            "provider": "silo.state",
            "summary": "Set state to `error`{.state .error}",
            "config": {
                "state": "error"
            }
        }
    ]
}

Party workflows

NemHandel register party

Example NemHandel register party workflow

{
    "name": "NemHandel register party",
    "description": "Register a party to send and receive invoices via NemHandel",
    "schema": "org/party",
    "steps": [
        {
            "id": "c3e2b400-4f6a-11f1-9c2d-0242ac120012",
            "name": "Set state",
            "provider": "silo.state",
            "summary": "Set state to `processing`{.state .processing}",
            "config": {
                "state": "processing"
            }
        },
        {
            "id": "e3af78f6-88d1-11f1-8000-920007eb4d91",
            "name": "Sign agreement for Denmark",
            "provider": "gov-dk.sign"
        },
        {
            "id": "e3af9d5e-88d1-11f1-8000-920007eb4d91",
            "name": "Wait for Denmark agreement approval",
            "provider": "gov-dk.wait.approval"
        },
        {
            "id": "c3e2b401-4f6a-11f1-9c2d-0242ac120012",
            "name": "Register party with NemHandel",
            "provider": "gov-dk.register"
        },
        {
            "id": "c3e2b402-4f6a-11f1-9c2d-0242ac120012",
            "name": "Set state",
            "provider": "silo.state",
            "summary": "Set state to `registered`{.state .registered}",
            "config": {
                "state": "registered"
            }
        }
    ],
    "rescue": [
        {
            "id": "c3e2b403-4f6a-11f1-9c2d-0242ac120012",
            "name": "Set state",
            "provider": "silo.state",
            "summary": "Set state to `error`{.state .error}",
            "config": {
                "state": "error"
            }
        }
    ]
}

Unregister from NemHandel

Example unregister from NemHandel

{
    "name": "Unregister from NemHandel",
    "description": "Release a party's NemHandel registration so it no longer sends or receives invoices",
    "schema": "org/party",
    "steps": [
        {
            "id": "b0ebea5e-8907-11f1-8000-920007eb4d91",
            "name": "Set state",
            "provider": "silo.state",
            "summary": "Set state to `processing`{.state .processing}",
            "config": {
                "state": "processing"
            }
        },
        {
            "id": "b0ec50f2-8907-11f1-8000-920007eb4d91",
            "name": "Unregister party from NemHandel",
            "provider": "gov-dk.unregister"
        },
        {
            "id": "b0ecc1fe-8907-11f1-8000-920007eb4d91",
            "name": "Set state",
            "provider": "silo.state",
            "summary": "Set state to `void`{.state .void}",
            "config": {
                "state": "void"
            }
        }
    ],
    "rescue": [
        {
            "id": "b0ed13f2-8907-11f1-8000-920007eb4d91",
            "name": "Set state",
            "provider": "silo.state",
            "summary": "Set state to `error`{.state .error}",
            "config": {
                "state": "error"
            }
        }
    ]
}

Denmark supplier

A Danish supplier needs its 8-digit CVR number as the tax ID — the NemHandel participant identifier is derived from it automatically.

Denmark supplier example

{
    "$schema": "https://gobl.org/draft-0/org/party",
    "name": "Tavleleverandøren ApS",
    "tax_id": {
        "country": "DK",
        "code": "16356700"
    },
    "people": [
        {
            "name": {
                "given": "Hugo Jensen"
            }
        }
    ],
    "addresses": [
        {
            "num": "11",
            "street": "Leverandørvej",
            "locality": "Dyssegård",
            "code": "2870",
            "country": "DK"
        }
    ],
    "emails": [
        {
            "addr": "faktura@tavleleverandoren.dk"
        }
    ]
}

Denmark customer (business)

A Danish business customer is also identified by its CVR number alone.

Denmark customer example

{
    "$schema": "https://gobl.org/draft-0/org/party",
    "name": "Nordisk Handel A/S",
    "tax_id": {
        "country": "DK",
        "code": "13585628"
    },
    "people": [
        {
            "name": {
                "given": "Mette Sørensen"
            }
        }
    ],
    "addresses": [
        {
            "num": "42",
            "street": "Østergade",
            "locality": "København K",
            "code": "1100",
            "country": "DK"
        }
    ],
    "emails": [
        {
            "addr": "bogholderi@nordiskhandel.dk"
        }
    ]
}

Denmark customer (public institution)

Public institutions are addressed by their EAN/GLN number, declared as a legal identity and a GLN: endpoint.

Denmark public institution customer example

{
    "$schema": "https://gobl.org/draft-0/org/party",
    "name": "Den Lille Skole",
    "identities": [
        {
            "scope": "legal",
            "code": "5798009883735",
            "ext": {
                "iso-scheme-id": "GLN"
            }
        }
    ],
    "endpoints": [
        {
            "uri": "GLN:5798009883735"
        }
    ],
    "people": [
        {
            "name": {
                "given": "Hans Hansen"
            }
        }
    ],
    "addresses": [
        {
            "num": "10",
            "street": "Fredericiavej",
            "locality": "Helsingør",
            "code": "3000",
            "country": "DK"
        }
    ],
    "emails": [
        {
            "addr": "faktura@denlilleskole.dk"
        }
    ]
}

Example invoice to a public institution (B2G)

In this example, we’re issuing an invoice from a Danish supplier to a public institution — the classic NemHandel use case. Public entities are identified by their EAN/GLN number in the NemHandelsregisteret.Notice:

The dk-oioubl-v2 addon validates and normalizes the document using the OIOUBL 2.1 rules, and pulls in the eu-en16931-v2017 addon automatically.
The customer carries a GLN legal identity and a GLN: endpoint — this is how the document is routed to the institution on the NemHandel network.
The supplier only sets its CVR number as the tax ID; the addon derives the DK:CVR endpoint from it automatically.
The debit-transfer payment key maps to UNTDID payment means 31 (IBAN transfer), one of the codes OIOUBL allows. A BIC is required alongside the IBAN.
There are no totals or calculations; all these will be made automatically when uploading.

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",
  "$addons": [
    "dk-oioubl-v2"
  ],
  "series": "NH",
  "code": "0042",
  "currency": "DKK",
  "supplier": {
    "name": "Tavleleverandøren ApS",
    "tax_id": {
      "country": "DK",
      "code": "16356700"
    },
    "people": [
      {
        "name": {
          "given": "Hugo Jensen"
        }
      }
    ],
    "addresses": [
      {
        "num": "11",
        "street": "Leverandørvej",
        "locality": "Dyssegård",
        "code": "2870",
        "country": "DK"
      }
    ],
    "emails": [
      {
        "addr": "faktura@tavleleverandoren.dk"
      }
    ]
  },
  "customer": {
    "name": "Den Lille Skole",
    "identities": [
      {
        "scope": "legal",
        "code": "5798009883735",
        "ext": {
          "iso-scheme-id": "GLN"
        }
      }
    ],
    "endpoints": [
      {
        "uri": "GLN:5798009883735"
      }
    ],
    "people": [
      {
        "name": {
          "given": "Hans Hansen"
        }
      }
    ],
    "addresses": [
      {
        "num": "10",
        "street": "Fredericiavej",
        "locality": "Helsingør",
        "code": "3000",
        "country": "DK"
      }
    ],
    "emails": [
      {
        "addr": "faktura@denlilleskole.dk"
      }
    ]
  },
  "lines": [
    {
      "quantity": "1",
      "item": {
        "name": "Hejsetavle",
        "price": "5000.00",
        "unit": "item"
      },
      "taxes": [
        {
          "cat": "VAT",
          "rate": "standard"
        }
      ]
    },
    {
      "quantity": "2",
      "item": {
        "name": "Beslag",
        "price": "25.00",
        "unit": "item"
      },
      "taxes": [
        {
          "cat": "VAT",
          "rate": "standard"
        }
      ]
    }
  ],
  "ordering": {
    "cost": "5250124502"
  },
  "payment": {
    "instructions": {
      "key": "debit-transfer",
      "credit_transfer": [
        {
          "iban": "DK5000400440116243",
          "bic": "DABADKKK"
        }
      ]
    }
  }
}

{
	"$schema": "https://gobl.org/draft-0/bill/invoice",
	"$regime": "DK",
	"$addons": [
		"eu-en16931-v2017",
		"dk-oioubl-v2"
	],
	"type": "standard",
	"series": "NH",
	"code": "0042",
	"issue_date": "2026-07-28",
	"currency": "DKK",
	"tax": {
		"rounding": "currency",
		"ext": {
			"untdid-document-type": "380"
		}
	},
	"supplier": {
		"name": "Tavleleverandøren ApS",
		"tax_id": {
			"country": "DK",
			"code": "16356700"
		},
		"identities": [
			{
				"scope": "legal",
				"code": "16356700"
			}
		],
		"people": [
			{
				"name": {
					"given": "Hugo Jensen"
				}
			}
		],
		"endpoints": [
			{
				"uri": "DK:CVR:16356700"
			}
		],
		"addresses": [
			{
				"num": "11",
				"street": "Leverandørvej",
				"locality": "Dyssegård",
				"code": "2870",
				"country": "DK"
			}
		],
		"emails": [
			{
				"addr": "faktura@tavleleverandoren.dk"
			}
		]
	},
	"customer": {
		"name": "Den Lille Skole",
		"identities": [
			{
				"scope": "legal",
				"code": "5798009883735",
				"ext": {
					"iso-scheme-id": "GLN"
				}
			}
		],
		"people": [
			{
				"name": {
					"given": "Hans Hansen"
				}
			}
		],
		"endpoints": [
			{
				"uri": "GLN:5798009883735"
			}
		],
		"addresses": [
			{
				"num": "10",
				"street": "Fredericiavej",
				"locality": "Helsingør",
				"code": "3000",
				"country": "DK"
			}
		],
		"emails": [
			{
				"addr": "faktura@denlilleskole.dk"
			}
		]
	},
	"lines": [
		{
			"i": 1,
			"quantity": "1",
			"item": {
				"name": "Hejsetavle",
				"price": "5000.00",
				"unit": "item"
			},
			"sum": "5000.00",
			"taxes": [
				{
					"cat": "VAT",
					"key": "standard",
					"rate": "general",
					"percent": "25.0%"
				}
			],
			"total": "5000.00"
		},
		{
			"i": 2,
			"quantity": "2",
			"item": {
				"name": "Beslag",
				"price": "25.00",
				"unit": "item"
			},
			"sum": "50.00",
			"taxes": [
				{
					"cat": "VAT",
					"key": "standard",
					"rate": "general",
					"percent": "25.0%"
				}
			],
			"total": "50.00"
		}
	],
	"ordering": {
		"cost": "5250124502"
	},
	"payment": {
		"instructions": {
			"key": "debit-transfer",
			"credit_transfer": [
				{
					"iban": "DK5000400440116243",
					"bic": "DABADKKK"
				}
			],
			"ext": {
				"untdid-payment-means": "31"
			}
		}
	},
	"totals": {
		"sum": "5050.00",
		"total": "5050.00",
		"taxes": {
			"categories": [
				{
					"code": "VAT",
					"rates": [
						{
							"key": "standard",
							"base": "5050.00",
							"percent": "25.0%",
							"amount": "1262.50"
						}
					],
					"amount": "1262.50"
				}
			],
			"sum": "1262.50"
		},
		"tax": "1262.50",
		"total_with_tax": "6312.50",
		"payable": "6312.50"
	}
}

Example invoice between businesses (B2B)

In this example, we’re issuing an invoice from one Danish company to another. Both parties are identified by their CVR numbers alone.Notice:

Neither party declares endpoints or inboxes explicitly; the dk-oioubl-v2 addon derives each participant identifier (DK:CVR:<number>) from the Danish tax ID.
Only the VAT rate (standard) is specified on the lines; Denmark’s single 25% rate and the amounts are calculated on build.
There are no totals or calculations; all these will be made automatically when uploading.

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",
  "$addons": [
    "dk-oioubl-v2"
  ],
  "series": "NH",
  "code": "0043",
  "currency": "DKK",
  "supplier": {
    "name": "Tavleleverandøren ApS",
    "tax_id": {
      "country": "DK",
      "code": "16356700"
    },
    "people": [
      {
        "name": {
          "given": "Hugo Jensen"
        }
      }
    ],
    "addresses": [
      {
        "num": "11",
        "street": "Leverandørvej",
        "locality": "Dyssegård",
        "code": "2870",
        "country": "DK"
      }
    ],
    "emails": [
      {
        "addr": "faktura@tavleleverandoren.dk"
      }
    ]
  },
  "customer": {
    "name": "Nordisk Handel A/S",
    "tax_id": {
      "country": "DK",
      "code": "13585628"
    },
    "people": [
      {
        "name": {
          "given": "Mette Sørensen"
        }
      }
    ],
    "addresses": [
      {
        "num": "42",
        "street": "Østergade",
        "locality": "København K",
        "code": "1100",
        "country": "DK"
      }
    ],
    "emails": [
      {
        "addr": "bogholderi@nordiskhandel.dk"
      }
    ]
  },
  "lines": [
    {
      "quantity": "20",
      "item": {
        "name": "Konsulenttimer",
        "price": "900.00",
        "unit": "h"
      },
      "taxes": [
        {
          "cat": "VAT",
          "rate": "standard"
        }
      ]
    }
  ],
  "payment": {
    "instructions": {
      "key": "debit-transfer",
      "credit_transfer": [
        {
          "iban": "DK5000400440116243",
          "bic": "DABADKKK"
        }
      ]
    }
  }
}

{
	"$schema": "https://gobl.org/draft-0/bill/invoice",
	"$regime": "DK",
	"$addons": [
		"eu-en16931-v2017",
		"dk-oioubl-v2"
	],
	"type": "standard",
	"series": "NH",
	"code": "0043",
	"issue_date": "2026-07-28",
	"currency": "DKK",
	"tax": {
		"rounding": "currency",
		"ext": {
			"untdid-document-type": "380"
		}
	},
	"supplier": {
		"name": "Tavleleverandøren ApS",
		"tax_id": {
			"country": "DK",
			"code": "16356700"
		},
		"identities": [
			{
				"scope": "legal",
				"code": "16356700"
			}
		],
		"people": [
			{
				"name": {
					"given": "Hugo Jensen"
				}
			}
		],
		"endpoints": [
			{
				"uri": "DK:CVR:16356700"
			}
		],
		"addresses": [
			{
				"num": "11",
				"street": "Leverandørvej",
				"locality": "Dyssegård",
				"code": "2870",
				"country": "DK"
			}
		],
		"emails": [
			{
				"addr": "faktura@tavleleverandoren.dk"
			}
		]
	},
	"customer": {
		"name": "Nordisk Handel A/S",
		"tax_id": {
			"country": "DK",
			"code": "13585628"
		},
		"identities": [
			{
				"scope": "legal",
				"code": "13585628"
			}
		],
		"people": [
			{
				"name": {
					"given": "Mette Sørensen"
				}
			}
		],
		"endpoints": [
			{
				"uri": "DK:CVR:13585628"
			}
		],
		"addresses": [
			{
				"num": "42",
				"street": "Østergade",
				"locality": "København K",
				"code": "1100",
				"country": "DK"
			}
		],
		"emails": [
			{
				"addr": "bogholderi@nordiskhandel.dk"
			}
		]
	},
	"lines": [
		{
			"i": 1,
			"quantity": "20",
			"item": {
				"name": "Konsulenttimer",
				"price": "900.00",
				"unit": "h"
			},
			"sum": "18000.00",
			"taxes": [
				{
					"cat": "VAT",
					"key": "standard",
					"rate": "general",
					"percent": "25.0%"
				}
			],
			"total": "18000.00"
		}
	],
	"payment": {
		"instructions": {
			"key": "debit-transfer",
			"credit_transfer": [
				{
					"iban": "DK5000400440116243",
					"bic": "DABADKKK"
				}
			],
			"ext": {
				"untdid-payment-means": "31"
			}
		}
	},
	"totals": {
		"sum": "18000.00",
		"total": "18000.00",
		"taxes": {
			"categories": [
				{
					"code": "VAT",
					"rates": [
						{
							"key": "standard",
							"base": "18000.00",
							"percent": "25.0%",
							"amount": "4500.00"
						}
					],
					"amount": "4500.00"
				}
			],
			"sum": "4500.00"
		},
		"tax": "4500.00",
		"total_with_tax": "22500.00",
		"payable": "22500.00"
	}
}

Example credit note

In this example, we’re issuing a credit note that corrects a previously sent invoice. Corrections in Denmark are always credit notes — OIOUBL requires non-negative totals, so a negative invoice is not allowed.Notice:

The type is set to credit-note, which maps to UNTDID document type 381 on build.
The preceding array references the original invoice by series, code, and issue_date.
There are no totals or calculations; all these will be made automatically when uploading.

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",
  "$addons": [
    "dk-oioubl-v2"
  ],
  "type": "credit-note",
  "series": "NH",
  "code": "0044",
  "currency": "DKK",
  "preceding": [
    {
      "series": "NH",
      "code": "0043",
      "issue_date": "2026-07-01"
    }
  ],
  "supplier": {
    "name": "Tavleleverandøren ApS",
    "tax_id": {
      "country": "DK",
      "code": "16356700"
    },
    "people": [
      {
        "name": {
          "given": "Hugo Jensen"
        }
      }
    ],
    "addresses": [
      {
        "num": "11",
        "street": "Leverandørvej",
        "locality": "Dyssegård",
        "code": "2870",
        "country": "DK"
      }
    ],
    "emails": [
      {
        "addr": "faktura@tavleleverandoren.dk"
      }
    ]
  },
  "customer": {
    "name": "Nordisk Handel A/S",
    "tax_id": {
      "country": "DK",
      "code": "13585628"
    },
    "people": [
      {
        "name": {
          "given": "Mette Sørensen"
        }
      }
    ],
    "addresses": [
      {
        "num": "42",
        "street": "Østergade",
        "locality": "København K",
        "code": "1100",
        "country": "DK"
      }
    ],
    "emails": [
      {
        "addr": "bogholderi@nordiskhandel.dk"
      }
    ]
  },
  "lines": [
    {
      "quantity": "2",
      "item": {
        "name": "Konsulenttimer",
        "price": "900.00",
        "unit": "h"
      },
      "taxes": [
        {
          "cat": "VAT",
          "rate": "standard"
        }
      ]
    }
  ]
}

{
	"$schema": "https://gobl.org/draft-0/bill/invoice",
	"$regime": "DK",
	"$addons": [
		"eu-en16931-v2017",
		"dk-oioubl-v2"
	],
	"type": "credit-note",
	"series": "NH",
	"code": "0044",
	"issue_date": "2026-07-28",
	"currency": "DKK",
	"preceding": [
		{
			"issue_date": "2026-07-01",
			"series": "NH",
			"code": "0043"
		}
	],
	"tax": {
		"rounding": "currency",
		"ext": {
			"untdid-document-type": "381"
		}
	},
	"supplier": {
		"name": "Tavleleverandøren ApS",
		"tax_id": {
			"country": "DK",
			"code": "16356700"
		},
		"identities": [
			{
				"scope": "legal",
				"code": "16356700"
			}
		],
		"people": [
			{
				"name": {
					"given": "Hugo Jensen"
				}
			}
		],
		"endpoints": [
			{
				"uri": "DK:CVR:16356700"
			}
		],
		"addresses": [
			{
				"num": "11",
				"street": "Leverandørvej",
				"locality": "Dyssegård",
				"code": "2870",
				"country": "DK"
			}
		],
		"emails": [
			{
				"addr": "faktura@tavleleverandoren.dk"
			}
		]
	},
	"customer": {
		"name": "Nordisk Handel A/S",
		"tax_id": {
			"country": "DK",
			"code": "13585628"
		},
		"identities": [
			{
				"scope": "legal",
				"code": "13585628"
			}
		],
		"people": [
			{
				"name": {
					"given": "Mette Sørensen"
				}
			}
		],
		"endpoints": [
			{
				"uri": "DK:CVR:13585628"
			}
		],
		"addresses": [
			{
				"num": "42",
				"street": "Østergade",
				"locality": "København K",
				"code": "1100",
				"country": "DK"
			}
		],
		"emails": [
			{
				"addr": "bogholderi@nordiskhandel.dk"
			}
		]
	},
	"lines": [
		{
			"i": 1,
			"quantity": "2",
			"item": {
				"name": "Konsulenttimer",
				"price": "900.00",
				"unit": "h"
			},
			"sum": "1800.00",
			"taxes": [
				{
					"cat": "VAT",
					"key": "standard",
					"rate": "general",
					"percent": "25.0%"
				}
			],
			"total": "1800.00"
		}
	],
	"totals": {
		"sum": "1800.00",
		"total": "1800.00",
		"taxes": {
			"categories": [
				{
					"code": "VAT",
					"rates": [
						{
							"key": "standard",
							"base": "1800.00",
							"percent": "25.0%",
							"amount": "450.00"
						}
					],
					"amount": "450.00"
				}
			],
			"sum": "450.00"
		},
		"tax": "450.00",
		"total_with_tax": "2250.00",
		"payable": "2250.00"
	}
}

Copy and paste these documents into the GOBL builder in order to preview and verify them.

🇩🇰 Invopop resources for Denmark


Compliance	Invoicing compliance in Denmark Compliance timeline
Apps	NemHandel Denmark Peppol
Guides	Supplier registration guide Issuing invoices guide Peppol guide Chargebee guide
FAQ	Denmark FAQ
GOBL	Denmark Tax Regime EU EN 16931 Addon
GitHub	gobl.dk.oioubl gobl.ubl

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