Denmark announces upcoming changes to its e-invoicing format.
Denmark is set to implement significant updates to its e-invoicing system with the introduction of OIOUBL 3, a new version of its electronic invoicing format. This update was presented by Nemhandel (a Danish e-invoicing infrastructure) on November 21, 2024, and includes several key enhancements aimed at improving compliance with European standards and streamlining invoice processing.
The OIOUBL 3 Invoice Package introduces mandatory invoice message responses, aligning with the European e-invoicing standard (EN 16931). The package consists of various components, including:
Business Interoperability Specification (BIS) for invoices and credit notes.
Message Level Response specifications, which separate business-level responses from message-level responses.
A migration plan detailing essential dates for transitioning from the older OIOUBL 2.1 format to OIOUBL 3.
Several critical changes are being introduced with OIOUBL 3:
Separation of Responses: The new format distinguishes between message-level and business-level responses, requiring different profiles for each.
Mandatory Two-Way Profiles: All users must receive invoice responses at a registered endpoint, eliminating the use of multiple profiles.
Field Definitions and Interpretations: Free-text fields will now be read-only, while some structured fields will be editable. Clarifications on supported fields have also been provided.
Revisions for Compliance: Adjustments have been made to ensure alignment with EN 16931, including remapping fields and changing calculations.
For businesses sending invoices under the new OIOUBL 3 format, it is essential to register as suppliers in the Nemhandelsregistret (NHR) and adopt both mandatory document profiles. Invoice receivers will need to maintain compatibility with both OIOUBL 2.1 and OIOUBL 3 formats throughout the migration period.
In addition, the Danish Business Authority has announced a migration plan, stipulating timelines for the migration between the current format, OIOUBL 2.1, and its replacer, OIOUBL 3:
OIOUBL 3 release candidate: 15 November 2024;
Deadline for remarks on release candidate: 6 March 2025;
OIOUBL 3 final release: 10 April 2025;
OIOUBL 3 voluntary support: 15 May 2025;
OIOUBL 3 mandatory support: 15 November 2025;
OIOUBL 2.1 no longer supported: 15 May 2026.
These changes reflect Denmark's ongoing commitment to modernizing its e-invoicing framework and ensuring compliance with European standards.
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Denmark announces upcoming changes to its e-invoicing format.
Denmark
Author: Ivana Picajkić
Category:
Fiscal subject related
Views:
108
Content accuracy validation date:
09.12.2024
Content accuracy validation time:
07:46h
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