In 2026, Denmark completes the final rollout of its Digital Bookkeeping Act, extending mandatory electronic accounting and invoicing to around 118,000 additional businesses from 1 January 2026, with in-house systems granted a transition period until 1 July 2026. At the same time, the planned OIOUBL 3.0 e-invoice format has been formally cancelled, creating short-term technical uncertainty as authorities prepare a replacement approach, likely aligned with EN 16931 via Peppol PINT or a Danish CIUS.
Denmark Moves Forward With Digital Bookkeeping as OIOUBL 3.0 is Cancelled
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Denmark
Author: Ivana Picajkić
Category:
Fiscal subject related
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Content accuracy validation date:
23.01.2026
Content accuracy validation time:
10:02h
While there is uncertainty around the future of OIOUBL 3.0, Denmark is continuing with the final rollout of its Digital Bookkeeping Act.
2026 is a key year, as two major digital initiatives reach a turning point:
- The Digital Bookkeeping Act enters its final implementation phase,
- The planned OIOUBL 3.0 e-invoice format is officially cancelled.
The Digital Bookkeeping Act requires businesses to handle all accounting electronically, including invoicing, using:
- Certified digital bookkeeping systems, or
- In-house systems that meet Danish compliance requirements.
Most Danish companies were already covered in earlier phases during 2024–2025.
From January 1, 2026, the obligation is extended to around 118,000 additional businesses, including:
- Sole traders and associations with annual turnover above DKK 300,000 for two consecutive years,
- Foreign businesses with a permanent establishment in Denmark and the same turnover threshold,
- Subsidiaries of financial and insurance companies that must submit financial reports.
According to guidance from the Danish Business Authority, businesses developing their own in-house systems are given a 6-month transition period, meaning full technical compliance is required by July 1, 2026.
OIOUBL is Denmark’s national e-invoicing format. A new OIOUBL 3.0 version was announced in 2024 and expected to play a central role in future digital compliance.
However, throughout 2025, the project faced multiple delays and reviews.
On January 14, 2026, the Danish authorities formally cancelled OIOUBL 3.0.
As a result:
- Businesses will not need to implement OIOUBL 3.0,
- There is short-term technical uncertainty while new specifications are prepared,
- A new timeline and replacement standard are still pending.
Denmark is expected to move closer to widely used European standards, likely by adopting:
- Peppol PINT, or
- A Danish CIUS, both aligned with EN 16931.
Further clarification is expected on February 24, 2026 at Nemhandelsforum, where ERST is scheduled to present the final strategy and next steps for e-invoicing in Denmark.
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