In forceBusiness
Accounting systems: requirement to restore businesses' accounts
In short
Reading time: 1 min- What changes:
- The rule on storing booked transactions and annexes in digital standard accounting systems is getting new wording.
- Accounting material must be capable of being restored and made readable for businesses that are end customers, and the words "covered by section 3" have been removed.
- Who: The rule applies to providers of digital standard accounting systems. It concerns the accounting material of businesses that are end customers.
- When: The executive order entered into force on 28 October 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
Official title (in Danish)Bekendtgørelse om ændring af bekendtgørelse om krav til digitale standard bogføringssystemer
Read the official text (in Danish) →
Source: Retsinformation.dk
Translated from Danish · The Danish version and the original source apply.
Timeline
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- Issued · 13 October 2026
- Published in the Danish Law Gazette (Lovtidende) · 27 October 2026
- In force · 28 October 2026