- Denmark has delayed the launch of OIOUBL 3.0 to October 2025, with mandatory use starting May 15, 2026
- OIOUBL 2.1 will remain active with stricter validation rules effective May 15, 2025
- Businesses and software providers must comply with enhanced validations under OIOUBL 2.1
- OIOUBL 3.0 will offer improved formats and align with the European standard EN 16931
- New timeline for OIOUBL 3.0: October 2025 release, mandatory by May 15, 2026, and OIOUBL 2.1 phased out by November 15, 2026
- Stricter validation rules include tighter VAT consistency checks
- Zero-rated items must show 0 percent VAT and 0 DKK TaxAmount
- Standard-rated items must show correctly calculated VAT with a tolerance of plus or minus 1 DKK
- Invoice-level TaxableAmount must match the sum of line-level taxable amounts with a tolerance of plus or minus 1 DKK
- A detailed list of updated rules and format changes has been published for compliance
- Businesses should prepare for stricter validation under OIOUBL 2.1 and plan for the transition to OIOUBL 3.0 in 2026
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
