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EAN number
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6 minutes reading
Last updated: 23 July, 2025
By Michelle Bendix Lauritzen
Content
What is an EAN Number?
An EAN number — short for European Article Number, now officially called a GLN (Global Location Number) — is a unique 13-digit identifier used to identify organisations and locations in electronic business transactions.
In Denmark, EAN numbers are best known as the mandatory identifier for public sector institutions. Every Danish municipality, region, hospital, ministry, and government agency has at least one EAN number, which must appear on all invoices sent to that institution. Without it, the invoice cannot be processed through the Danish public procurement system (NemHandel).
The term EAN number is used interchangeably with GLN number in Denmark — the name changed when GS1 transitioned from European to Global Article Numbering.
Who Needs an EAN Number in Denmark?
Public institutions are legally required to have an EAN/GLN number and to receive invoices electronically through NemHandel. This obligation has applied to central government since 2005 and to municipalities and regions since 2011.
Private companies are not legally required to have an EAN number, but may choose to obtain one to invoice public sector clients, participate in electronic procurement networks, or connect to PEPPOL for cross-border e-invoicing.
EAN Numbers and Electronic Invoicing
An EAN number on its own is just an identifier. Its value comes from its role in electronic invoicing infrastructure:
- NemHandel — the Danish public e-invoicing network. Invoices are sent and received in OIOUBL format (XML based on Universal Business Language).
- PEPPOL — the pan-European e-invoicing network. Denmark connects to PEPPOL via NemHandel.
- Operators (such as Sproom, Unimaze, or Pagero) — provide the connection between a company's accounting system and the NemHandel/PEPPOL network.
Automate EAN invoice processing with Acubiz
Acubiz connects your incoming EAN/PEPPOL invoice flow to your ERP system, automating matching, approval routing, and posting. Structured e-invoices are ingested directly without OCR, matched against purchase orders, and posted automatically — so your AP team focuses on exceptions, not data entry.
The AP Perspective: Receiving EAN-Based Invoices
Most articles about EAN numbers focus on sending invoices to the public sector. But there is a second, equally important use case: receiving EAN-based e-invoices from suppliers.
For AP teams at mid-to-large companies, receiving e-invoices via EAN/PEPPOL offers significant advantages over PDF invoices:
- Structured data — OIOUBL/PEPPOL invoices contain machine-readable data that can be ingested directly into your ERP without manual keying
- Automatic matching — structured data enables automatic matching against purchase orders and goods receipts
- Straight-through processing — invoices that match within tolerance can be approved and posted automatically
- Audit trail — every e-invoice carries a complete transaction record satisfying Bogføringsloven retention obligations
Automated EAN Invoice Flow: From Receipt to Payment
A fully automated EAN invoice flow:
- Supplier sends invoice via their operator to NemHandel/PEPPOL using your EAN/GLN number
- Invoice is received by your operator and delivered to your AP system
- Data is extracted automatically from the OIOUBL/PEPPOL file — no OCR needed
- Matching runs automatically against PO and/or goods receipt
- Exceptions are routed for approval; clean invoices posted automatically
- Document archived as bookkeeping document (bilag) for five years
Automated Processing of EAN Invoices: From Receipt to Payment
A fully automated EAN invoice flow looks like this:
- Supplier sends invoice via their operator to NemHandel/PEPPOL using your company's EAN/GLN number
- Invoice is received by your operator and delivered to your AP system or ERP
- Data is extracted automatically from the OIOUBL/PEPPOL file — no OCR needed, the data is already structured
- Matching runs automatically — invoice matched against PO and/or goods receipt
- Exceptions routed for approval — invoices that don't match automatically go to a workflow queue
- Clean invoices posted automatically to the correct G/L account, cost centre, and VAT code
- Payment scheduled according to payment terms
- Document archived — the original e-invoice file is retained as the bookkeeping document for five years
Compliance and Audit Trail for EAN Invoices
EAN-based e-invoices satisfy the bookkeeping document requirements of the Danish Bookkeeping Act when:
- The invoice is in OIOUBL or PEPPOL BIS format
- It contains all required fields (date, CVR, buyer/seller, line items, VAT)
- It is stored in unalterable form for five years from the end of the financial year
Unlike paper or PDF invoices, OIOUBL/PEPPOL invoices are already in a structured, standardised format — making compliance straightforward and audit preparation significantly faster.
EAN-based e-invoicing eliminates manual data entry, reduces matching errors, and creates a complete audit trail — but only when your AP system is configured to receive and process structured invoices automatically. Acubiz connects your incoming invoice flow to your ERP, automating matching, approval routing, and posting so your finance team processes more invoices with less effort.
Want to know more?
In Acubiz we have more than 20 years of experience automating invoice processing, including EAN/PEPPOL e-invoice integration and AP automation. Book a demo and see how it works for your finance team.
FAQ
Yes. The terms are used interchangeably in Denmark. The official name is GLN (Global Location Number), but EAN is the term most commonly used in Danish business contexts.
You do not need your own EAN number to send an invoice. Your recipient (the municipality) has an EAN number, which you include on your invoice. To send electronically via NemHandel, you need an operator or an accounting system with NemHandel integration.
Yes. Receiving e-invoices via PEPPOL does not require a GS1 EAN number. You need a PEPPOL access point (via an operator) and a PEPPOL participant ID, which is typically your company's CVR number in a standard format.
For NemHandel (Danish public sector): OIOUBL XML. For PEPPOL (cross-border): PEPPOL BIS Billing 3.0. Many operators support both formats.