Fiscal subject related
Denmark is set to implement significant updates to its e-invoicing system by introducing the OIOUBL 3 Invoice Package. This new format, unveiled by Nemhandel on November 21, 2024, includes several enhancements to improve compliance and interoperability within the European e-invoicing framework.
The main components of the OIOUBL 3 Invoice Package are as follows:
- Business Interoperability Specification (BIS) covers essential documents such as invoices, credit notes, and invoice replies.
- Message Level Response BIS: Introduces two distinct profiles for managing message responses, enhancing clarity in communication.
- Migration Plan: A structured timeline for transitioning from the existing OIOUBL 2.1 format to OIOUBL 3.
- Syntax Bindings and Field Definitions: Detailed specifications for fields used in invoices, credit memos, and responses.
The updated format introduces several significant modifications:
- Separation of Responses: Business-level responses and message-level responses are now clearly distinguished, each with unique customization IDs.
- Mandatory two-way profiles: All institutional users must receive invoice responses at registered endpoints, which streamlines communication and eliminates confusion caused by multiple profiles.
- Field Updates: Free-text fields are now read-only, structured fields have been revised for clarity, and negative credit notes will be replaced with standard invoices.
- Alignment with EN16931: The new format aligns with European standards, including adjustments for field mapping, calculations, and support for environmental data such as CO2 emissions.
Required Actions for Senders and Receivers:
- Invoice Senders: Must register in the Nemhandelsregistret (NHR) using OIOUBL 3 document profiles and be equipped to handle both invoice response and message-level response documents.
- Invoice Receivers: Should maintain compatibility with both OIOUBL 2.1 and OIOUBL 3 during the transition phase while registering as recipients in NHR with updated profiles.
Migration Timeline:
The Danish Business Authority has outlined a phased approach to migration:
- Release Candidate Available: November 15, 2024,
- Feedback Deadline: March 6, 2025,
- Final Version Release: April 10, 2025,
- Voluntary Support Begins: May 15, 2025,
- Mandatory Support Starts: November 15, 2025,
- OIOUBL 2.1 Phased Out: May 15, 2026.
These updates are designed to modernize Denmark’s e-invoicing framework, enhance compliance with European standards, and improve data interoperability across business transactions. By adopting OIOUBL 3, Denmark aims to facilitate smoother electronic invoicing processes that benefit both businesses and government entities.
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