Digital Bookkeeping in Denmark 2026 – Complete Compliance Guide

Denmark has introduced one of the most comprehensive digital bookkeeping mandates in Europe. The new Danish Bookkeeping Act (Bogføringsloven), which entered into force in July 2022, has been implemented in phases over several years. As of 2026, the full rollout is complete — all businesses covered by the Act are now required to conduct bookkeeping digitally.

What Has Changed and When: The Implementation Timeline

The mandatory digital bookkeeping requirement was introduced gradually across three phases:

From 1 July 2024 — Companies required to submit annual financial reports under the Financial Statements Act and using a registered bookkeeping system were the first to come under the obligation.

From 1 January 2025 — Companies required to submit annual financial reports but using a non-registered (customised) bookkeeping system also became subject to the requirement.

From 1 January 2026 — The requirement extended to businesses not required to submit annual reports — including sole proprietorships, associations, and branches — provided their net turnover exceeded DKK 300,000 in two consecutive years (2024 and 2025).

For businesses in this final group that use an unregistered bookkeeping system, the deadline may be no earlier than 1 July 2026.

With the completion of phase three, the Danish digital bookkeeping mandate is now fully in effect across all in-scope businesses.

What Digital Bookkeeping Requires

Digital bookkeeping systems in Denmark must meet a set of core technical requirements under the Bookkeeping Act:

Immutable transaction records — Accounting entries cannot be altered or deleted after posting. The system must maintain an unalterable audit trail.

SAF-T export capability — Systems must be capable of generating SAF-T (Standard Audit File for Tax) reports in the format required by Danish authorities. These files must be producible on request by the tax authority (SKAT) via TastSelv Erhverv, REST API integration, or secure FTP.

Secure backup within the EU/EEA — Data must be automatically backed up and stored within the European Union or European Economic Area.

E-invoicing support — Systems must support the handling of e-invoices, both within the digital standard bookkeeping system and through external provider access. The required document standards are OIOUBL and Peppol BIS.

VAT declaration support — Systems must facilitate VAT return submission via the Danish Tax Agency’s VAT API (NemVirksomhed). Responsibility for the accuracy of VAT returns remains with the company.

Annual report submission — Systems must support submission of annual financial reports in formats accepted by Regnskab Basis or Regnskab Special.

Record retention — Accounting records must be stored for at least 5 years after the end of the relevant financial year.

Accounting Standard: Three Usage Models

Denmark’s digital bookkeeping framework offers three models for working with the standard chart of accounts:

Direct use — Companies select a solution that fully uses the public standard chart of accounts as provided.

Provider’s own chart of accounts — Companies use their own chart of accounts, adapted to align with the public standard chart of accounts and standard VAT codes.

Mapping tool — Companies use a tool to map their own chart of accounts to the public standard, maintaining their internal structure while meeting the statutory requirements.

E-Invoicing in Denmark

Denmark was one of the earliest adopters of e-invoicing in Europe. Since 2005, e-invoicing in Peppol BIS 3.0 format has been mandatory for government institutions and their suppliers (B2G). Invoices are transmitted via the Peppol network using the national platform NemHandel.

In the B2B sector, e-invoicing remains voluntary in 2026, provided both parties to a transaction agree to use it. The Danish Business Authority has launched a voluntary campaign to promote wider B2B e-invoice adoption, but no mandatory B2B obligation has been legislated as of the date of this guide.

Exceptions

Not all entities are subject to the digital bookkeeping obligation. For example, foreign representative offices that conduct only promotional activities without actual sales transactions may be exempt.

Penalties for Non-Compliance

Violations of the digital bookkeeping requirements carry fines ranging from DKK 10,000 to DKK 1,500,000 (approximately €1,350 to €200,000). The severity depends on the nature of the violation, its duration, and whether it reflects a pattern of non-compliance. The Danish Business Authority (Erhvervsstyrelsen) has clear statutory authority to impose fines at the upper end of this range for serious violations, particularly where a business has failed to respond to prior compliance orders.

Summary

Denmark’s digital bookkeeping mandate is now fully in force. All businesses covered by the Act — from large companies filing annual reports to sole proprietors above the DKK 300,000 turnover threshold — are required to use compliant digital bookkeeping systems. The key requirements are immutable records, SAF-T capability, secure EU/EEA backup, e-invoicing support, and a five-year retention period.

For questions about digital bookkeeping compliance or VAT obligations in Denmark, our team is ready to assist: Contact us — amavat®