Denmark
OIOUBL 3.0 launch delay
Denmark had been set to introduce mandatory support for the OIOUBL 3.0 from 1 May 2025.
The Danish Tax Authorities, ERST, have announced a deferment of these obligations.
OIOUBL 3.0 will now be mandatory for all companies utilising the Danish e-invoicing infrastructure, NemHandel, from November 2025. The delay has been attributed to the need for increased testing and quality assurance.
From May 2026, OIOUBL version 2.1 will become obsolete, meaning OIOUBL 3.0 will be the only valid OIOUBL format in Denmark from this date.