Denmark Reconsiders the Future of OIOUBL in Light of Growing Peppol Adoption
On June 26, 2025, the Danish Business Authority launched a formal review of Denmark’s national OIOUBL e-invoicing format and the supporting Nemhandel infrastructure. This strategic assessment follows the earlier postponement of the planned OIOUBL 3.0 release in March 2025, which was deferred to allow for further analysis of national and international developments in e-invoicing.
Scope of the Review
The authority is now evaluating whether a minor update to OIOUBL may be sufficient, rather than proceeding with a full OIOUBL 3.0 release. This review will also determine whether Denmark should continue maintaining its national format and infrastructure, or transition entirely to the international Peppol standard.
Key Issues Under Consideration
Short-Term Focus:
- Assessing the feasibility of issuing a smaller OIOUBL update versus moving ahead with a major OIOUBL 3.0 release.
Long-Term Focus:
- Evaluating the continued relevance of OIOUBL and Nemhandel in light of Peppol’s growing capabilities;
- Considering the impact of national regulations-such as the Danish Bookkeeping Act-and political goals on format selection;
- Accounting for stakeholder requirements, including those related to sector-specific needs and sustainability goals;
- Weighing infrastructure, security, and cost implications of supporting either a single or multiple invoicing frameworks.
The review is driven by industry feedback and the increasing relevance of Peppol, which is becoming more aligned with Danish e-invoicing needs. The Danish Business Authority has emphasized that stakeholder input will play a central role in shaping the final decision.
Timeline and Next Steps
- September/October 2025: Public consultation and stakeholder engagement;
- October/November 2025: Completion of the review and formal decision-making.
The outcome of this review could significantly influence the direction of Denmark’s e-invoicing landscape, potentially signaling a shift toward broader international standards. Stakeholders are encouraged to participate in the consultation process.
There’s more you should know about e-invoicing in Denmark – learn more about the new and upcoming regulations.
