Denmark Introduces Updates to E-Invoicing Format OIOUBL 3

Denmark is preparing to implement significant updates to its e-invoicing format with the introduction of OIOUBL 3. 

On November 21, 2024, Nemhandel unveiled the release candidate of the OIOUBL 3 Invoice Package, which includes mandatory invoice message responses, alignment with the European e-invoicing standard (EN 16931), and a detailed migration plan from the current OIOUBL 2.1 format.

Key Components of the OIOUBL 3 Invoice Package

The release candidate outlines several critical components:

• Business Interoperability Specification (BIS): Covers invoices, credit notes, and invoice replies.
• Message Level Response BIS: Introduces two profiles for handling message responses.
• Migration Plan: Establishes timelines for transitioning between OIOUBL 2.1 and OIOUBL 3.
• Syntax Bindings and Field Definitions: Defines specific fields for invoices, credit memos, and responses.

Major Changes in OIOUBL 3

The updated format introduces significant changes:

• Separation of Responses: Business and message-level responses are now distinct, with different customization IDs and profiles.
• Mandatory Two-Way Profiles: All institutional users must receive invoice responses at registered endpoints, eliminating the use of multiple profiles.
• Field Updates: Free-text fields are now read-only, structured fields have been revised, and negative credit notes are replaced with invoices.
• EN16931 Alignment: Includes field re-mapping, calculation adjustments, and support for ESG-related data, such as CO2 emissions.

Required Actions for Senders and Receivers

• Invoice Senders: Must register in the Nemhandelsregistret (NHR) with OIOUBL 3 document profiles and be capable of receiving both Invoice Response and Message-Level Response documents.
• Invoice Receivers: Should maintain support for both OIOUBL 2.1 and OIOUBL 3 invoices during the transition period, registering as recipients in NHR with updated profiles.

Migration Timeline

The Danish Business Authority has outlined a phased migration plan:

• Release Candidate Available: November 15, 2024.
• Feedback Deadline: March 6, 2025.
• Final Version Release: April 10, 2025.
• Voluntary Support Begins: May 15, 2025.
• Mandatory Support Starts: November 15, 2025.
• OIOUBL 2.1 Phased Out: May 15, 2026.

These updates aim to modernize Denmark’s e-invoicing system, improve compliance with European standards, and enhance data interoperability.

There’s more you should know about e-invoicing in Denmark – learn more about the new and upcoming regulations.