General subject related
OIOUBL 3.0, which builds on earlier iterations to provide enhanced structure and capability, is the most recent advancement in Denmark's electronic invoicing standards.
This update seeks to promote smooth electronic communication between companies and public-sector organizations by guaranteeing adherence to national and EU standards.
The OIOUBL 3.0 invoice package's final release, which was initially planned for April 10, 2025, has been rescheduled for October 2025 in light of continuing questions and the requirement for additional research. The delay was caused by the Danish Business Authority receiving a large number of requests that needed more evaluation before adequately responding.
The Danish Business Authority is committed to establishing a transparent analytical process and will provide information on the next steps when they are completed.
The postponement comes after the Danish Business Authority received multiple inquiries requiring additional investigation. According to the authorities, more details about the analysis's findings would be revealed later.
Other news from Denmark
Denmark to Abolish VAT on Books from 2026

Denmark will abolish its 25% VAT on books in 2026 to combat declining reading habits and make literature more affordable, aligning with Norway’s 0% rate. The government expects book prices to fall significantly and will monitor publishers to ensure the tax cut benefits readers. Denmark plans to abolish its 25% VAT on books in 2026, currently the highest rate on books worldwide. The move is part of... Read more
Reminder: Denmark Releases Draft SAF-T 2.0 for Bookkeeping Systems

The Danish Business Authority has published a draft of SAF-T version 2.0, expanding the reporting requirements for registered digital bookkeeping systems under the Bookkeeping Act. The draft, open for consultation until September 1, 2025, aims to enhance automation in business administration by improving e-invoicing integration and tax reporting. The Danish Business Authority has released a draft... Read more
Denmark Updated VAT Refund Rules for Incorrect Invoicing

The Danish Tax Administration has updated its rules for correcting wrongly invoiced VAT: suppliers no longer need to prove they will return the VAT to customers, and any refund disputes are now considered private legal matters. However, some conditions still apply, such as the need for a credit note or invoice correction, and in certain cases, buyers may claim VAT refunds directly from the tax aut... Read more
Denmark: New Version of the SAF-T File Format Version 2.0

Denmark has published a draft of SAF-T version 2.0, expanding the file format to include full transaction-level data and mandatory master files to support improved tax reporting, automation, and data exchange under the Bookkeeping Act. While only providers of registered digital bookkeeping systems must adopt the new format, stakeholders are invited to submit feedback by 1 September 2025. The Danis... Read more
Denmark Expands E-Invoicing Requirements to the Private Sector

Denmark is expanding its long-standing public sector e-invoicing mandate to the private sector under the new Bookkeeping Act, requiring medium and large businesses to adopt certified digital systems starting in 2024. This phased rollout aims to modernize financial processes, enhance transparency, and align with EU digital trade standards, with full inclusion of most businesses by 2026. Denmark has... Read more
Denmark’s E-Invoicing System Under Review – Could the National Format be Replaced?

Denmark is reviewing the future of its national e-invoicing format OIOUBL and the Nemhandel infrastructure, considering whether to issue a minor update or phase them out in favor of the international Peppol standard. A final decision will follow public consultations scheduled for September to October 2025. On June 26, 2025, the Danish Business Authority announced it is reviewing the country’... Read more
Denmark: 1000-Krone Note No Longer Valid

As of June 2025, Denmark’s 1000-krone banknote is no longer valid, concluding the first phase of a major banknote recall that began in November 2023. Danmarks Nationalbank has recovered 93% of the 1000-krone notes in circulation, totaling kr. 19.7 billion, while older series saw significantly lower return rates. As of June 2025, the 1000-krone banknote (approximately EUR 135) and older banknote se... Read more