Denmark defers its next e-invoicing phase to 1 March 2027 and plans a single Peppol specification
Denmark postponed the next phase of its digital bookkeeping and e-invoicing requirements to 1 March 2027, and signalled that it intends to consolidate on a single Peppol-based specification by mid-2028. The consolidation is the more consequential half: Danish systems have carried OIOUBL alongside Peppol BIS for years, and collapsing to one specification removes a dual-format burden that every Danish integration has had to carry. Denmark still has no hard B2B issuance mandate — the obligation runs through the Bookkeeping Act's requirement to use a registered digital system capable of sending and receiving e-invoices.