Denmark has delayed the implementation of the new Bookkeeping Law

On 13 December 2022, the Danish Business Authority (Erhvervsstyrelsen/ERST) announced that the requirement of digital record keeping for businesses has been postponed. The initial timeline for digital invoice and record keeping was planned as January 2024. ERST will be announcing a revised implementation timeline and additional technical specifications on the new digital requirements within 2023. 

With the Bookkeeping Law, Danish authorities aim to digitize the accounting records of businesses to easily track financial information. It is necessary to use a digital accounting system that has been authorized by the Danish authority and complies with a number of criteria laid out by the government in an executive order. 


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