Danish Bookkeeping Act
The Act requires transactions to be recorded on an ongoing basis, the bookkeeping to be documented, accounting records to be kept for five years and the company's bookkeeping procedures to be described. It also introduces requirements for digital bookkeeping systems, phased in over time.
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Reference
- Reference
- LOV nr 700 af 24/05/2022
- In force
- 2022-07-01
- Area
- Company, accounts and bookkeeping
- Supervision
- Erhvervsstyrelsen
- Publisher
- Retsinformation
- Checked
- 2026-09-10
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Supervision
Questions
Related acts
- Danish Companies ActLBK nr 1168 af 01/09/2023
- Danish Financial Statements ActLBK nr 1057 af 23/09/2024
- Danish Salaried Employees ActLBK nr 1002 af 24/08/2017
- Danish Holiday ActLOV nr 60 af 30/01/2018
- Danish Working Environment ActLBK nr 2062 af 16/11/2021
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