Denmark cancels OIOUBL 3.0
In January, the Danish Business Authority (Erhvervsstyrelsen) officially announced the cancellation of OIOUBL 3.0, a move that signals a major turn in the nation’s digital roadmap. This decision follows significant feedback from stakeholders regarding the implementation burden and a desire for a more streamlined, globally compatible approach.
Originally to become mandatory in May 2026, OIOUBL 3.0 was intended to be the next evolution of Denmark’s national e-invoicing standard. Initially designed to modernise Danish B2G and B2B transactions by aligning more closely with European standards (EN 16931). However, during consultations at the Nemhandelsforum, service providers expressed concerns over the complexity of maintaining two parallel standards OIOUBL and Peppol BIS 3.0.
In response, the Danish Business Authority opted to cancel OIOUBL 3.0 to prevent market fragmentation and reduce the technical workload for businesses.
A New Unified E-Invoicing Strategy
Instead of the scrapped 3.0 version, Denmark is shifting toward a single unified document standard. Key elements of this new direction include:
– The strategy focuses on a standard that covers both national and international requirements, likely aligning closely with Peppol PINT or a Danish CIUS based on the European EN 16931 standard.
– Moving to one standard aims to provide long-term clarity and reduce the long-term complexity for organisations operating across borders.
– While OIOUBL 3.0 is gone, new OIOUBL 2.1 validation rules (Schematron version 1.17) will still become mandatory on 15 May 2026, to ensure data quality in the existing system.
Impact on the Digital Bookkeeping Act
Despite the cancellation, the final rollout of the Digital Bookkeeping Act remains on schedule.
– 1st January 2026: Approximately 118,000 additional businesses, including certain sole traders and foreign subsidiaries, must adopt certified digital bookkeeping systems.
– While B2B e-invoicing is not yet a strict mandate for all, businesses must ensure their systems are technically capable of issuing and receiving structured electronic invoices.
– For those using in-house developed systems, full compliance is required by 1st July 2026.
Further details on the finalised document strategy and implementation schedule are expected to be presented at the next Nemhandelsforum on 24th February 2026.