In March 2025, the Danish Business Authority officially postponed the release of OIOUBL 3.0 by six months, citing the need for further analysis due to unresolved inquiries. The updated timeline proposes the following dates:
- October 2025: Final release of OIOUBL 3.0
- May 15, 2026: OIOUBL 3.0 becomes mandatory on NemHandel
- November 15, 2026: OIOUBL 2.1 officially deprecated
OIOUBL is one of two official e-invoicing standards in Denmark, alongside Peppol BIS 3.0.
OIOUBL 3.0 introduces enhanced specifications for invoices, credit notes and response messages and enhances alignment with EN 16931, as specified in the official resources.
OIOUBL 2.1 remains active, with stricter validations from May 2025
With OIOUBL 3.0 delayed, OIOUBL 2.1 will remain active for another year and a half, and continues to be updated. As of May 15, 2025, schematron version 1.15.2 has become mandatory. These changes do not reflect new VAT regulations, but rather a stricter validation of rules for VAT reporting among other:
- Zero-rated lines must show 0% VAT and 0 TaxAmount
- Standard-rated lines must include correctly calculated VAT (±1 DKK tolerance)
- The invoice-level TaxableAmount must match the sum of line-level taxable amounts (±1 DKK tolerance)
A detailed list of changes was also published to help stakeholders identify the new elements added to the format.
Want to know more? Visit our Denmark country profile to learn more details about e-invoicing compliance in the country.
