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Digital bookkeeping: Which rules come into force when?

The Bookkeeping Act’s provisions on requirements for digital bookkeeping systems will come into force at various times over the coming years. Here, as a provider, you can continuously find information about when which rules come into force. 

Time schedule

  • 1 February 2023: requirements for digital standard accounting systems come into force. 
  • 31 October 2023: Digital standard systems that must be registered per 1 January 2024 must be notified to the Danish Business Authority. 
  • 1 November – 31 December 2023: Notified systems are checked and registered by the Danish Business Authority. NOTE: Registration will take place if the notified system complies with the requirements for standard digital bookkeeping systems.   
  • 1 January 2024: Notified systems are registered. 

Source erhvervsstyrelsen.dk

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