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. They refer to the same thing — the name changed when GS1 (the international standards body) 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 in order to:

• Invoice public sector clients (who are required to receive e-invoices via EAN)
• Participate in electronic procurement networks
• Connect to PEPPOL for cross-border e-invoicing within the EU

EAN numbers for Danish organisations are issued by GS1 Danmark. Obtaining one requires GS1 membership, which involves an annual fee based on the company's turnover.

EAN Numbers and Electronic Invoicing: The Technical Context

An EAN number on its own is just an identifier. Its value comes from its role in electronic invoicing infrastructure:

• NemHandel is the Danish public e-invoicing network. Invoices are sent and received in OIOUBL format (an XML standard based on Universal Business Language).
• PEPPOL is the pan-European e-invoicing network. Denmark connects to PEPPOL via NemHandel. PEPPOL uses a different document format (BIS Billing 3.0) but the same principle: a unique identifier routes the invoice to the correct recipient.
• Operators (such as Sproom, Unimaze, or Pagero) provide the connection between a company's accounting system and the NemHandel/PEPPOL network.

For a private company invoicing a public institution, the workflow is: create invoice in accounting system → send via operator → routed via NemHandel using the recipient's EAN number → received and processed by the public institution's financial system.

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 that is rarely discussed: receiving EAN-based e-invoices from suppliers.

If your company supplies goods or services to public institutions, you send invoices with their EAN number. But if your company is a buyer — purchasing from suppliers who transact via NemHandel or PEPPOL — you will receive structured e-invoices that your finance team must process.

For AP teams at mid-to-large companies, receiving e-invoices via EAN/PEPPOL offers significant advantages over PDF invoices:

• Structured data: Unlike a PDF, an OIOUBL or PEPPOL invoice contains machine-readable data — supplier CVR, invoice number, line items, VAT codes, payment terms — that can be ingested directly into your ERP system without manual keying.
• Automatic matching: The structured data enables automatic matching against purchase orders and goods receipts (two-way or three-way matching).
• Straight-through processing: Invoices that match within tolerance can be approved and posted automatically, without human intervention.
• Audit trail: Every e-invoice carries a complete transaction record, satisfying both NemHandel compliance requirements and Bogføringsloven retention obligations.

EAN Integration with Your ERP System

For e-invoice processing to work efficiently, your ERP system must be correctly configured:

• Supplier master data: Each supplier's EAN/GLN number must be stored in the supplier record, so incoming invoices are automatically matched to the correct creditor.
• Routing rules: Invoices above certain thresholds or from certain suppliers may need to be routed to specific approvers or cost centres.
• VAT codes: Incoming e-invoices carry VAT information in structured format — your ERP must map these to the correct domestic VAT codes.
• PO matching: If your company uses purchase orders, the ERP must match the e-invoice line items against the PO and goods receipt before approving for payment.

Common ERP systems with NemHandel/PEPPOL integration include Microsoft Dynamics 365 Business Central, SAP S/4HANA, and e-conomic. The configuration varies, but the principle is the same: the EAN/GLN number is the key that links the incoming document to the correct internal workflow.

Automated Processing of EAN Invoices: From Receipt to Payment

A fully automated EAN invoice flow looks like this:

1. Supplier sends invoice via their operator to NemHandel/PEPPOL using your company's EAN/GLN number
2. Invoice is received by your operator and delivered to your AP system or ERP
3. Data is extracted automatically from the OIOUBL/PEPPOL file — no OCR needed, the data is already structured
4. Matching runs automatically — invoice matched against PO and/or goods receipt
5. Exceptions routed for approval — invoices that don't match automatically go to a workflow queue
6. Clean invoices posted automatically to the correct G/L account, cost centre, and VAT code
7. Payment scheduled according to payment terms
8. Document archived — the original e-invoice file is retained as the bookkeeping document (bilag) for five years

This straight-through processing can handle the majority of high-volume, low-value invoices without manual intervention — freeing your AP team to focus on exceptions, supplier queries, and period-end reconciliation.

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.