In forcePartly in forceBusiness
New requirements for providers of digital bookkeeping systems
Official title (in Danish): Bekendtgørelse om ændring af bekendtgørelse om krav til digitale standard bogføringssystemer
In short
Reading time: 1 min- What changes: The executive order changes what is meant by digital bookkeeping systems, so that it now covers systems included in section 3(1), no. 6 of the Bookkeeping Act; providers must require MitID at first login for both new and existing customers and end customers registered in the CVR, and at least the most recent full backup and the subsequent incremental backups must be stored on a server in an EU or EEA country, while providers of standard digital bookkeeping systems must ensure that the system meets the requirements in annex 2 on e-invoicing and annex 3 on automation of administrative processes.
- When: Section 1, no. 6 will enter into force on 1 March 2027. Section 1, no. 7 will enter into force on 1 January 2028. The rest of the executive order entered into force on 29 September 2026.
Written by AI from verbatim quotes from the source and checked by code and AI. Dates, tables and the fact box are calculated by fixed rules. Unofficial translation. Always read the original.
Sources and original
Read the official text (in Danish) →
Source: Retsinformation.dk
Translated from Danish · The Danish version and the original source apply.
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- Issued · 22 September 2026
- Published in the Danish Law Gazette (Lovtidende) · 28 September 2026
- Partly entered into force · 29 September 2026
- The rest enters into force · 1 January 2028In 423 days