e-Invoicing in Denmark, Norway, Sweden, and Finland on the 2019 Horizon

e-Invoicing in Denmark, Norway, Sweden, and Finland on the 2019 Horizon


In a global context and favored by digital economy, the future looks set to be paperless– and technology plays and important role to achieve it. The use of Electronic Data Interchange (EDI) and e-Invoicing are indicative of the state of digital development in which countries find themselves. In Northern Europe, PEPPOL network and its standards are set to move into the spotlight in 2019.  Countries like Denmark, Norway, and Sweden have actively got behind this route to ensure interoperability in the rollout of e-Procurement.

e-Invoicing situation in Denmark, Norway, Sweden, and Finland


Denmark established e-Invoicing in B2G environment in 2005. All public authorities and institutions can receive electronic invoices from NemHandel. NemHandel is a publicly developed national infrastructure that enables companies to send electronic invoices and other documents securely over the Internet. The use of NemHandel is mandatory when trading with public sector in Denmark. A great part of B2B companies are also using NemHandel.

The format used is OIOUBL, based on UBL 2.0.

Small enterprises can use NemHandel Fakturablanket portal to send e-Invoices to Public Administrations. Its use is restricted to Danish organizations.

  • New Developments

As of May 01, 2019, central agencies will be fully connected to the PEPPOL network to ensure greater interoperability. Non-central agencies will do so as of May 2020.


Norway extended the use of e-Invoicing across all levels of Public Administrations between 2011 and 2015. Public Administrations use PEPPOL network for inbound invoices. Both Public Administrations and providers can choose their own Access Point amongst certified service providers. The standards used are EHF (Elektronisk Handelsformat) and PEPPOL BIS, both UBL formats. EHF is used between Norwegian entities, while public administrations must be able to accept both formats. Norwegian entities that accept EHF e-invoices must be registered in ELMA (Elektronisk mottakaradresseregister).

Difi publishes a list of e-Invoicing providers capable of offering EHF and PEPPOL services. EDICOM is one of the official Norwegian PEPPOL Access Points on this list.

  • New Developments

As part of the implementation of the EU Directive 2014/55/EU in Norway, Difi, the Agency for Public Management and eGovernment in Norway will release a new version of EHF Invoice and Credit Note 3.0. The new standard will be built upon the PEPPOL BIS standard.


e-Invoicing with Swedish central government agencies has been mandatory since 2008. The Swedish National Financial Management Authority, ESV has mandated all central government agencies to be connected to PEPPOL by November 2019. Currently around 80% of Governmental agencies can receive PEPPOL invoices via PEPPOL.

  • New Developments

Starting in April 2019, government agencies and their suppliers must adapt to sending and receiving electronic invoices. Public entities will provide online portals for this matter.


In Denmark, Norway, and Sweden national standards coexist with the PEPPOL standard and 2019 will see the public administrations be obliged to be able to receive invoices in the PEPPOL BIS standard. This decision will encourage the participation of foreign businesses on the domestic market, particularly European ones already working with the PEPPOL system.


Finnish Public Administrations have been accepting electronic invoices since 2010. e-Invoicing between private companies is also widespread though not compulsory by law. The most used standards are TEAPPSXML and Finvoice, both based on an XML. Latest versions 3.0 of both standards have been upgraded to the versions required under European Directive 2014/55/EU.

TIEKE, The Finnish Information Society Development Centre has developed a new, updated version of e-Invoicing Directory, a database used for identifying the issuers and recipients of electronic invoices as well as their service providers. The new version of the Directory was published on May 2, 2018. The updated version allows both service providers and entities to update their own organizational information.

PEPPOL standard

PEPPOL (Pan-European Public Procurement Online) was established and developed in the context of the public procurement strategy in European public administrations and to secure interoperability. The PEPPOL infrastructure, built on PEPPOL Access Points, represents a series of specifications designed to facilitate public procurement between businesses and administrations regardless of where in European Union they are based or the systems they use. In short, it is a common and interoperable standard and is a key factor in rolling out cross-border e-procurement.

The standard message adopted by PEPPOL network is PEPPOL UBL (Universal Business Language), a variant of XML.

Increasing number of European countries have taken measures towards adopting PEPPOL standards and implementing its infrastructure. Adoption is on the rise as it has proved its effectiveness in electronic communications and it fosters harmonization of communications between countries.

EDICOM accredited as an Access Point provider for the PEPPOL network

EDICOM, global EDI technology and e-Invoicing  provider, is accredited by OpenPEPPOL international association as an Access Point provider for the PEPPOL platform.  Access Point accreditation allows EDICOM to connect with PEPPOL e-procurement platform. Through PEPPOL, private businesses and governments of countries across Europe can interchange electronic documents of any type: invoices, purchase orders, stock inventory, etc. These business processes are conducted in a standardized interoperable fashion.

EDICOM global electronic invoicing platform

The Nordic landscape is an example of the heterogeneity of the factors to face when establishing cross-border trade relations: different platforms, networks, and formats in addition to varied legal demands established by each State to issue an e-Invoice.

Companies that operate on different markets or that want to undertake an internationalization plan can partner with EDICOM to ensure that every model is covered technologically. EDICOM’s e-Invoicing platform simplifies the process of sending and receiving electronic invoices in multinational environments. It can be fully automated with most of the major ERPs in the market and can also automate VAT compliance in over 60 countries. The platform is also constantly updated with the changes detected by our Global Electronic Invoicing Observatory.

Working with a single global e-Invoicing provider that centralizes management of electronic data communications has many significant advantages:

  1. Boosts productivity. Working with a single provider and solution makes it possible to centralize a company’s e-Invoicing. In other words, all tax compliance can be controlled at a global level from one country and one office. This stops the potential for errors and streamlines tasks to power greater productivity.
  2. Centralizing the invoicing service and bolstering productivity results in economic savings.
  3. Speedy introduction on new markets. The vast amount of knowledge concerning e-Invoicing regulations internationally, good management of this knowledge, and EDICOM’s growing experience on international markets are a guarantee for taking on e-Invoicing projects in any country.
  4. Constant updates. All the e-Invoicing projects that EDICOM works on are submitted to ongoing control on the state of the rules and regulations in the countries concerned. Any change or amendment made as a result of technical or legal demands is implemented immediately and the client is kept informed so that daily trading activity is not affected.

Timelines may differ from one country to the next, but the future is looking the same for them all: the paperless revolution and everything involved with it is coming: electronic invoicing, electronic VAT compliance, and 100% electronic trade relations in the private sphere, backed by the B2G requirement. Governments and businesses must be able to face the changes and get on the path of interoperability that will keep them in the game in the digital market with the obligations inherent to it, but above all with its advantages for economic and social development.

Find out more about this solution in our White Paper about e-Invoicing in the European Union: Directive 2014/55.

Contact our team of experts who will help you find the best solution for your company.

e-Invoicing 2019 horizon

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