Denmark Cancels OIOUBL 3 Standard

On January 15, 2026, the Danish Business Authority confirmed the cancellation of OIOUBL 3, the planned update to the national electronic invoicing standard. This decision marks a significant shift in Denmark’s digital reporting roadmap, moving the country away from bespoke national formats toward greater alignment with international standards.

The End of OIOUBL 3

Following a period of uncertainty and delays throughout 2025, the Danish Business Authority has officially halted the release of OIOUBL 3. The decision comes after extensive consultation with service providers and stakeholders, who indicated that the new standard would require disproportionate implementation effort and resources.

Instead of maintaining a dual-standard environment (supporting both national OIOUBL formats and international Peppol standards), the Authority is opting to streamline the ecosystem. The goal is to move toward a single, unified standard, reducing complexity for businesses and software vendors alike.

What Comes Next?

While the OIOUBL 3 framework has been discarded, the exact replacement specifications are still being finalized. Industry experts anticipate a stronger alignment with European Norm 16931, potentially through the adoption of:

• Peppol PINT (Peppol INTernational): A flexible, international specification.
• A National CIUS: A localized version of the standard Peppol format.

Further details on the new technical strategy will be presented at the upcoming Nemhandelsforum on February 24, 2026.

Digital Bookkeeping Act Proceeds Unchanged

Crucially, the cancellation of the technical standard does not pause the rollout of the Digital Bookkeeping Act. As of January 1, 2026, the mandate entered its final stage, extending digital requirements to:

• Small Enterprises: Personally owned businesses and associations with an annual turnover exceeding for two consecutive financial years.
• Foreign Entities: Non-resident businesses with a permanent establishment in Denmark meeting the same revenue threshold.

These entities must transition to certified digital bookkeeping systems, ensuring that while the invoice format evolves, the obligation to digitize remains absolute.

There’s more you should know about e-invoicing in Denmark – learn more about the new and upcoming regulations.