While mandatory support of OIOUBL 3.0 was initially scheduled for May 2025, the decision made last week by the ERST (Danish Business Authority) will result in a six-month shift to the migration timeline, assuming no unforeseen circumstances arise.
The updated plan is described by the ERST as follows, with the possibility of further adjustments based on testing and quality assurance outcomes:
- November 2024: “Release Candidate”. Almost-final specifications for OIOUBL 3.0 will be published, allowing companies to begin development and testing for the new format.
- May 2025: “Final Release”. Final specifications for OIOUBL 3.0 will be available for use in production environments by any voluntary company.
- November 2025: Support of OIOUBL 3.0 becomes mandatory for all companies using NemHandel.
- May 2026: OIOUBL 2.1 becomes officially deprecated. This signifies the end of support for OIOUBL 2.1, leaving OIOUBL 3.0 as the sole option for all NemHandel transactions.
Visit our Denmark Country Profile to learn more about e-invoicing regulations in Denmark, including details concerning the upcoming “Bookkeeping Act”.
