Fiscal subject related
On June 26, 2025, the Danish Business Authority announced it is reviewing the country’s national e-invoicing format OIOUBL and the Nemhandel infrastructure. This follows the postponement of OIOUBL 3.0, which had been planned as a major update.
Instead of launching a full new version, the Authority is now considering a smaller update or possibly ending development altogether and is questioning whether Denmark still needs its own e-invoicing system in light of the growing adoption of the international Peppol standard.
What’s being reviewed?
- Whether to release a minor update to OIOUBL or cancel the OIOUBL 3.0 update,
- Whether to keep Denmark’s national e-invoicing format (OIOUBL) and Nemhandel or fully switch to Peppol,
- How laws, political goals, and sustainability requirements may affect this decision,
- The technical and financial impact of supporting one or multiple formats,
- What different industries and sectors need from an invoicing system.
Peppol is becoming increasingly capable of meeting Denmark’s e-invoicing needs. The Danish Business Authority wants to evaluate if it's better to adopt one international standard instead of maintaining a separate national system.
Timeline:
- September–October 2025: Public consultation and input from stakeholders,
October–November 2025: The review will be completed, and final decisions will be made.
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