- Denmark’s revised Bookkeeping Act, effective from 2026, introduces new digital compliance obligations for businesses regarding B2B e-invoicing. While there is no mandate to issue e-invoices, companies must ensure their accounting systems can issue and receive structured electronic invoices compliant with approved standards, emphasizing technical readiness.
- On January 14, 2026, the Danish Business Authority announced that the introduction of OIOUBL 3.0 will not proceed, following stakeholder concerns raised during the Nemhandelsforum meeting on October 21, 2025, regarding the implementation workload and its implications for 2026 planning.
- Instead of OIOUBL 3.0, the authority is developing a single unified document standard to address both national and international e-invoicing requirements, aiming to provide greater long-term clarity for the market. Further updates on this strategy will be shared at the next Nemhandelsforum on February 24, 2026.
Source SNI
Briefing Document & Podcast: E-Invoicing and E-Reporting in Denmark – VATupdate
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
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