Denmark
Digital Bookkeeping Updated 2026-01-151 change this quarter
Baseline
Digital Bookkeeping Act & Digital VAT Filing
Denmark has enacted the Digital Bookkeeping Act (Bogforingsloven) requiring all businesses to use digital bookkeeping systems registered with the Danish Business Authority. VAT returns must be filed digitally through Skattestyrelsen's TastSelv Erhverv platform.
Key Dates
Jul 2022Digital Bookkeeping Act enacted
Jan 2024Phase 1: New businesses must use registered digital bookkeeping systems
Jan 2026Phase 2: All businesses must transition to registered systems
Who is in scope
All businesses in Denmark with bookkeeping obligations.
Process
Business uses registered digital bookkeeping system -> system stores records in approved format -> VAT return filed digitally via TastSelv Erhverv.
Official Sources
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