- The Danish Business Authority has set a timetable for digital bookkeeping requirements.
- The first requirement is that businesses must use a registered digital standard bookkeeping system, which will be published on January 1, 2024.
- Companies with an obligation to submit an annual report according to the Annual Accounts Act must book digitally using a standard digital bookkeeping system from July 1, 2024.
- From January 1, 2025, companies must use a specially developed digital bookkeeping system.
- Personally owned companies with a net business turnover of more than DKK 300,000 in each of the two most recent income years must book digitally from 2026.
- Providers of new digital standard accounting systems must notify the system before marketing begins, and the Danish Business Authority will issue registration certificates for digital standard bookkeeping systems from November 2023.
Source erhvervsstyrelsen.dk
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