What is bogføringsloven (the Bookkeeping Act)?

In short

Bogføringsloven is the Danish law on how businesses must keep books and store receipts. The 2022 act phases in mandatory digital bookkeeping in a registered system — from 2026 also for personally owned businesses with revenue above DKK 300,000.

In practice

The requirements include continuous recording, digital receipt storage for 5 years and backups. Numina is a registered bookkeeping system (fob605159), so the requirements are covered automatically.

Go deeper: The new Bookkeeping Act: who must keep digital books — and when?

Related terms

• Bilag (receipt/voucher)
• Bogføring
• See every term in the dictionary

Tired of looking things up? At Numina your own bookkeeper handles bookkeeping, VAT and deadlines — at a fixed price. Read about your bookkeeper at Numina