OIOUBL (OL) is a Danish format used for the submission of Documents.

Mandate

Since 2005, suppliers of services and goods are obligated to send electronic invoices to public institutions and public authorities. Since 18 April 2019, with the implementation of Directive 2014/55/EU, all public entities must be able to receive and process electronic invoices in accordance with the European Standard on e-invoicing (EN-16931).

Denmark has implemented the European standard on e-invoicing (EN-16931) using the Universal Business Language (UBL) 2.1. The national standard, known as OIOUBL, is based on UBL 2.0.

In B2G public procurement, the Danish government mandates the use of NemHandel, a public infrastructure that enables companies to submit electronic invoices securely over the internet. PEPPOL can be used to support the B2G mandate. No electronic signature is required for e-invoices, and the archiving period amounts to 5 years for movable properties and 10 years for immovable properties

Details

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