Denmark Cancels OIOUBL 3.0 and Unveils New Unified E-Invoicing Strategy

• On January 15, 2026, the Danish Business Authority confirmed the cancellation of OIOUBL 3, the planned update to the national electronic invoicing standard, shifting Denmark’s digital reporting strategy towards greater alignment with international standards and away from dual national formats.
• The decision was made after consultations with service providers and stakeholders revealed that implementing OIOUBL 3 would require excessive resources. Instead, the Authority aims to streamline the invoicing ecosystem by adopting a single, unified standard, potentially aligning with European Norm 16931 through the use of Peppol PINT and a National CIUS.
• Despite the cancellation of OIOUBL 3, the Digital Bookkeeping Act continues to roll out as scheduled, requiring small enterprises and foreign entities with a permanent establishment in Denmark to transition to certified digital bookkeeping systems, ensuring compliance with digital requirements remains mandatory.

Source Comarch

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OIOUBL 3.0 Cancellation and Upcoming Nemhandelsforum Announcement

• The Danish Business Authority has announced the cancellation of OIOUBL 3.0, responding to feedback regarding implementation challenges and service providers’ planning needs.
• The next Nemhandelsforum will take place on February 24, 2026, from 1 PM to 4 PM, where a completed document strategy will be presented, along with initiatives aimed at promoting e-invoicing among Danish companies.
• Attendees are encouraged to register by February 10, 2026, to gain insights into the new document strategy and the overall schedule for upcoming e-invoicing developments.

Source Nemhandel

• 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.