Denmark’s Business Authority has released Schematron version 1.16.0.RC for OIOUBL 2.1, introducing enhanced validation for CO₂ data, stricter currency code enforcement, and overall data quality improvements in e-invoices. The final version is expected by late October 2025, with mandatory implementation set for 27 November 2025
Denmark: OIOUBL 2.1 Schematron Version 1.16.0.RC Released
Public
Denmark
Author: Ivana Picajkić
Category:
Fiscal subject related
Views:
58
Content accuracy validation date:
23.10.2025
Content accuracy validation time:
08:23h
The Danish Business Authority has published Schematron version 1.16.0.RC for OIOUBL 2.1, introducing minor updates to improve data quality, CO₂ reporting, and currency code validation in electronic invoices.
Updates in Version 1.16.0.RC:
1. Support for CO₂ data in E-Invoices
- The new version adds validation checks for environmental and CO₂-related data within invoices.
- These fields are optional, but if used, the schematron ensures they are applied correctly.
- Technical documentation: OIOUBL Billing with Environmental Data
2. Stricter currency code validation
- The update tightens existing rules requiring that all monetary amounts include a valid currency code.
- This has always been mandatory under OIOUBL but was only partially enforced in earlier schematron versions.
3. Technical Improvements
- Minor data quality and validity checks have been added.
- The changelog with full technical details is available here.
- The schematron package can be downloaded here.
Implementation timeline
- Release candidate issued: 14 October 2025
- Expected final release: End of October 2025 (unless significant objections are raised)
- Implementation deadline: 27 November 2025
The shorter release-candidate period was intentional to avoid implementation deadlines in December, which could complicate accounting and year-end activities.
OIOUBL Schematron v1.16.0.RC refines data validation for Denmark’s e-invoicing framework by:
- Introducing checks for optional CO₂ and environmental data,
- Enforcing currency code compliance, and
- Enhancing invoice data quality overall.
Final approval and mandatory implementation are expected by late November 2025
Other news from Denmark
Denmark’s National Bank Updates Guidance on Payment System Failures
Public
Denmark
Author: Ivana Picajkić
Denmark
Author: Ivana Picajkić
Denmark’s National Bank has issued updated guidance to strengthen resilience against payment system outages, urging citizens and retailers to prepare for disruptions by enabling offline card transactions and maintaining multiple payment options. By the end of 2025, offline payments via Dankort, Mastercard, Visa, and mobile wallets like Apple Pay and Google Pay will be available nationwide, ensurin... Read more
Denmark: Proposal to Remove 25% VAT on Fruit and Vegetables
Public
Denmark
Author: Ivana Picajkić
Denmark
Author: Ivana Picajkić
Denmark’s Conservative Party has proposed removing the 25% VAT on fruit and vegetables to ease household costs and promote healthier diets, though implementation would be delayed due to the complexity of adjusting tax and IT systems. The Conservative Party in Denmark has called for the removal of VAT on fruit and vegetables, arguing that rising grocery costs are putting too much pressure on househ... Read more
Denmark Completes SAF-T 2.0 Consultation; Final Version to be Issued
Public
Denmark
Author: Ivana Picajkić
Denmark
Author: Ivana Picajkić
Denmark has completed its consultation on SAF-T 2.0, which will require businesses to provide full transaction-level bookkeeping data in a standardized format, with the final version to be issued following review of feedback. Denmark is gradually expanding its e-invoicing and digital accounting rules. Today, businesses that use digital accounting systems must ensure their systems can generate, imp... Read more
Denmark to Abolish VAT on Books from 2026
Public
Denmark
Author: Ivana Picajkić
Denmark
Author: Ivana Picajkić
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
Public
Denmark
Author: Ivana Picajkić
Denmark
Author: Ivana Picajkić
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
Public
Denmark
Author: Ivana Picajkić
Denmark
Author: Ivana Picajkić
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