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Denmark Finalizes Digital Bookkeeping Rollout, Cancels OIOUBL 3.0, Awaits New E-Invoice Standard

  • Denmark will fully implement its Digital Bookkeeping Act in 2026, requiring electronic accounting and invoicing for about 118,000 more businesses from January 1, 2026.
  • In-house bookkeeping systems have a transition period until July 1, 2026 to achieve compliance.
  • The planned OIOUBL 3.0 e-invoice format has been officially cancelled, causing short-term technical uncertainty.
  • Denmark is expected to adopt new e-invoicing standards aligned with EN 16931, likely Peppol PINT or a Danish CIUS.
  • Further details and the final strategy will be presented on February 24, 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.



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