Published: January 2026
Denmark’s B2B e-invoicing framework is evolving under the country’s revised Bookkeeping Act, which introduces new digital compliance obligations from 2026. While businesses are not required to issue B2B e-invoices, they must ensure their accounting systems are capable of issuing and receiving structured electronic invoices in accordance with approved standards. This requirement has made technical readiness a central focus for companies and service providers, even in the absence of a full B2B mandate.
On 14 January 2026, the Danish Business Authority announced a key decision affecting this landscape: OIOUBL 3.0 will not be introduced. The announcement follows discussions held at the Nemhandelsforum meeting on 21 October 2025, where stakeholders raised concerns about the scope of implementation work and the impact of a new standard version on 2026 planning.
In response, the Danish Business Authority has adjusted its document strategy. Instead of developing OIOUBL 3.0, the authority is now working toward a single unified document standard intended to cover both national and international e-invoicing requirements, providing greater long-term clarity for the market.
Further details will be presented at the next Nemhandelsforum on 24 February 2026.
