The Danish Bookkeeping Act 2026: the new digital accounting requirements, explained
The new Danish Bookkeeping Act requires digital accounting systems for Danish businesses. Get a clear overview of who is covered, what the requirements are, and when they take effect.
The Danish Bookkeeping Act has been thoroughly modernised, and the requirement for digital accounting now applies to the vast majority of Danish businesses. If you run a small or medium-sized company, it is worth knowing exactly what applies to you, and when.
Here is the short overview, without legal jargon.
What does the new Bookkeeping Act require?
The core of the law is that you must keep your accounts in a digital accounting system and store your supporting documents digitally. In practice, this means three things:
- A digital system. Your bookkeeping must take place in a system that can send and receive e-invoices, store documents securely, and support a standard chart of accounts.
- Secure storage. Documents and records must be stored digitally for 5 years, with backup, so they cannot be lost.
- Documented procedures. You must be able to document how your bookkeeping process works.
Who is covered?
The rules are being rolled out in phases depending on business type and revenue:
- Companies (ApS, A/S, and similar entities) that file annual reports are covered first.
- Sole traders and personally owned businesses above a certain revenue threshold will follow in a later phase.
Because the dates depend on your specific business structure, it is important to establish exactly which phase applies to you rather than assuming.
What should you do now?
If you already use a recognised accounting program (such as e-conomic, Dinero, or Billy), you are probably close to meeting the requirements, but check that your specific setup supports e-invoicing and digital document storage.
If you are still using spreadsheets or paper, that is where the real task lies. The switch takes time, so start well ahead of the deadline for your phase.
Frequently asked questions
Does the Bookkeeping Act apply to sole traders? Yes, but typically in a later phase and depending on revenue. Even small businesses should prepare for digital accounting.
How long do I need to keep documents? As a starting point, 5 years. Under the new rules, this must happen digitally and with backup.
What happens if I do not comply? Non-compliance can lead to formal orders and fines. More importantly, inadequate bookkeeping makes it difficult to document your business finances to the authorities, your bank, and your accountant.
How to stay up to date
The rules in this area change continuously, and phase dates and regulations are adjusted along the way. Instead of reading Retsinformation yourself every week, you can let Legiant monitor the area for you and notify you in plain language whenever something changes that affects your industry.
Try Legiant for free and receive relevant regulatory updates directly, before the deadline.