- No mandatory B2B e-invoicing, but technical readiness required: Under the revised Bookkeeping Act, businesses must ensure their systems can issue and receive structured e-invoices from 2026, even without a full B2B mandate.
- OIOUBL 3.0 cancelled: The Danish Business Authority confirmed that OIOUBL 3.0 will not be introduced following stakeholder concerns raised at Nemhandelsforum in October 2025.
-
Shift to a unified document standard: Authorities will develop a single standard to support both domestic and international e-invoicing, with more details expected in February 2026.
Source SNI Technology
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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