Denmark has released OIOUBL 2.1 Schematron v1.17.0 (Release Candidate), introducing stricter tax code consistency checks, enhanced Peppol VAT code alignment, and mandatory currency validation on amount fields. The final version is expected in mid-February 2026, with mandatory implementation by 15 May 2026, giving businesses additional time to test and adapt their invoicing systems.
Denmark: OIOUBL 2.1 – Schematron version 1.17.0. 1.17.0. RC
Public
Denmark
Author: Ivana Picajkić
Category:
Fiscal subject related
General subject related
Views:
641
Content accuracy validation date:
30.01.2026
Content accuracy validation time:
08:13h
The Danish Business Authority has published Schematron version 1.17.0.RC for OIOUBL 2.1 as a release candidate. The schematron is expected to become final in mid-February 2026, provided no major issues are reported. If confirmed, businesses must implement the new version by May 15, 2026.
What’s new in this version?
1. Tax code consistency
- A new rule ensures that tax codes at line level match the totals at document level,
- Around 5% of current invoices are expected to be affected.
2. Better Peppol compatibility
- The VAT code list has been updated to version 1.4,
- New VAT codes added: B, M, L, K, O, and G (from UNCL5305),
- This improves conversion between OIOUBL and Peppol BIS invoices.
3. Stricter currency validation
- All fields ending with “Amount” must now include valid currency codes.
Timeline:
- Final release: Expected mid-February 2026,
- Implementation deadline: May 15, 2026
Because these changes may significantly impact existing invoice data, the authority has allowed a longer transition period so businesses and retailers have enough time to test and adapt their systems.
Other news from Denmark
Denmark Moves Ahead with Digital Invoicing and Reporting
Public
Denmark
Author: Ivana Picajkić
Denmark
Author: Ivana Picajkić
Denmark is advancing toward default digital invoicing by automatically enrolling businesses into the NemHandel network and promoting structured e-invoices, while preparing to transition to a single Peppol PINT standard by 2029. At the same time, new SAF-T 2.0 requirements from 2027 will introduce more detailed transaction-level reporting, reinforcing the shift toward fully digital tax compliance.... Read more
Denmark Launches Consultation on Transition to Unified Peppol-Based E-Invoicing
Public
Denmark
Author: Ivana Picajkić
Denmark
Author: Ivana Picajkić
Denmark has launched a public consultation on a new e-invoicing strategy proposing a shift from the national OIOUBL format to a single Peppol-based standard (Nemhandel BIS 4) to reduce complexity and align with European frameworks. The transition will occur gradually until mid-2029, when Peppol will become mandatory and OIOUBL fully phased out. The Danish Business Authority has launched a public c... Read more
Denmark Introduces New E-Invoicing Standard and Roadmap
Public
Denmark
Author: Ivana Picajkić
Denmark
Author: Ivana Picajkić
Denmark has announced a new e-invoicing roadmap that replaces the previously planned OIOUBL 3.0 with a new standard called Nemhandel BIS 4, based on EN 16931 and Peppol BIS 4.0 to improve international interoperability. The transition will occur gradually between 2028 and 2029, with the current OIOUBL 2.1 format remaining in use until it is phased out in July 2029 as part of Denmark’s preparations... Read more
Reminder: Denmark Plans to Remove Coffee and Chocolate Taxes and Introduce 0% VAT on Books
Public
Denmark
Author: Ivana Picajkić
Denmark
Author: Ivana Picajkić
Denmark is proposing to abolish the coffee and chocolate taxes starting July 1, 2026, under draft Bill L 125, in order to simplify the tax system and reduce administrative burdens for businesses. The proposal also introduces a 0% VAT rate on printed books, e-books, and audiobooks, aligning their tax treatment with newspapers and supporting access to cultural products. Denmark is planning to remove... Read more
New document was uploaded: Technical country overview - Denmark
Denmark
Author: Ištvan Božoki
This document is a technical overview for a fiscalization system, specifically for Denmark’s cash register and SAF-T reporting framework. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Denmark to Replace OIOUBL with NemHandel BIS 4
Public
Denmark
Author: Ivana Picajkić
Denmark
Author: Ivana Picajkić
Denmark will gradually replace the OIOUBL 2.1 e-invoicing format with NemHandel BIS 4, a new Peppol-based standard aligned with EN-16931 and future EU ViDA requirements, with migration planned between 2028 and mid-2029. On February 24, 2026, the Danish Business Authority announced that the national e-invoicing format OIOUBL 2.1 will be gradually replaced by NemHandel BIS 4, a new format based on t... Read more
Denmark Launches SAF-T 2.0
Public
Denmark
Author: Ivana Picajkić
Denmark
Author: Ivana Picajkić
Denmark has introduced SAF-T 2.0, an updated Standard Audit File for Tax that standardizes transaction-level accounting data and improves transparency, interoperability, and automated data exchange between businesses, auditors, and public authorities. From 1 January 2027, registered digital accounting systems must support SAF-T 2.0, supporting future automated reporting and data-driven compliance... Read more