Requirements for digital standard bookkeeping systems

If you are a provider of a digital registered bookkeeping system, read more about the requirements for digital registered bookkeeping systems here. The requirements for providers of non-registered digital bookkeeping systems, which are bookkeeping systems developed for the individual company, have not yet been determined. 

As a provider of a digital registered bookkeeping system, you must comply with the requirements for the so-called ‘digital standard bookkeeping systems’. Your system must be registered with the Danish Business Authority before it can be marketed in Denmark.  

Companies that have customized digital bookkeeping systems (a non-registered bookkeeping system) will be responsible for ensuring that the system meets the requirements themselves. The requirements for customized systems will be issued during 2023.  

Companies do not have to report their bookkeeping system to the Danish Business Authority. This applies regardless of whether they use a standard or customized bookkeeping system.  

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Three main system requirements  

The Bookkeeping Act and the Executive order on requirements for digital standard bookkeeping systems set three general requirements for digital standard bookkeeping systems:  

  1. The system must support registration of the company’s continued transactions with the indication of attachments for each registration and a safe storage of registrations and attachments for five years.  
  2. The system must have appropriate technical and organizational IT-security measures that ensures that the system maintains a high level of IT-security in relation to the functions that a digital standard bookkeeping system must support, e.g. user and access management as well as automatic backup and appendices.  
  3. The system must support automation of administrative processes, e.g. sending and receiving standardized e-invoices and by allowing standardized accounting in accordance with a public standard chart of account.  

Checklist for providers of digital bookkeeping systems  

  1. Your bookkeeping system complies with the requirements for standard digital bookkeeping systems 
  2. Your bookkeeping system appears in the Danish Business Authority’s public register of standard digital bookkeeping systems before it is marketed in Denmark. See how to report your digital standard bookkeeping system to the Danish Business Authority – link  
  3. The system can legally be used by your customers as a registered bookkeeping system.  

External applications and modules  

As a supplier, you must also be aware that the requirements for digital standard bookkeeping systems may include:

  • Other key functions essential for the bookkeeping
  • External modules, e.g. storage modules, which are associated with the bookkeeping system by agreement with the provider and which perform functions that a digital bookkeeping system must support according to the Bookkeeping Act.  
  • Services or applications offered by external providers (third party), e.g. online shopping, which the company uses for specialized functions in agreement with the supplier.