Digital bookkeeping will soon reach smaller self-employed and associations

From January 1, 2026, the new digital bookkeeping requirements will also apply to smaller self-employed and associations

From January 1, 2026, the last wave of the new Bookkeeping Act comes into full effect. This means that personally owned companies and associations with a net turnover exceeding DKK 300,000 for two consecutive years must in future also keep digital accounts - including using a digital accounting system that meets the requirements of the Danish Business Authority.

Who does it affect?

Sole proprietorships, personally owned businesses and associations that were not previously required to use digital bookkeeping but meet the turnover requirement (DKK 300,000 net for two consecutive years).

For associations, this only applies if they are engaged in commercial activity and revenue is measured net - that is, after deductions, not just gross income.

Start-ups that do not yet have two completed income years will not be affected until the requirements are met - unless in both their first and second year they already realize more than DKK 300,000, in which case they may be affected as of January 1, 2026.

What exactly will change?

Instead of paper invoices, Word invoices or local storage on your own computer, all receipts and transactions must be recorded and stored digitally in an approved or registered accounting system.

The systems must meet requirements for functions such as backup, documentation of documents, data protection, and that access and storage can be controlled digitally.

Violation of the rules can result in fines. So it's not voluntary: the rules are enforced.

Preparation: Where are the pitfalls and what should you be aware of?

Assumptions that can cause problems:

Many people think that if you have a system that "works well enough" today, you're covered. But it's not enough if the system isn't approved or registered with the Danish Business Authority, or if it lacks some features (e.g. documentation of documents, setup for secure digital storage).

There can be confusion between "revenue" as gross income vs "net revenue" after deductions, and which vouchers and activities are included. Associations in particular need to be aware of what counts as "business activity."

What to do now:

Check your own figures - have you had over DKK 300,000 net revenue in both 2024 and 2025? If yes, you're covered from January 1, 2026; if no, it may be relevant to budget whether you expect it and prepare yourself.

Review your accounting system - is it registered with the Danish Business Authority? Does it meet the requirements (digital storage, documentation, security, etc.)? If not, you should switch or upgrade.

Make sure those responsible for bookkeeping understand the new requirements, e.g. via an advisor or accountant. There are technical details that can be crucial (e.g. how documents are stored, backup requirements, access, system audit trail, etc.)

Consider outsourcing - if your current setup is manual or semi-digital, it may be more efficient to let an external bookkeeper with knowledge of approved systems and compliance take over.

Conclusion

The new Bookkeeping Act means that digital bookkeeping requirements will soon apply not only to corporations, but also to many smaller, personally owned businesses and associations. It's important to act now - check where you stand, upgrade if necessary, and ensure compliance to avoid fines. Furthermore, the transition to digital bookkeeping - when done right - can be a win-win: better overview, less manual work, potentially fewer errors, and better documentation.

Get help from BUUS JENSEN

We're happy to help you ensure that your company or association meets the requirements for digital accounting. If you have any questions about the choice of accounting system, the rules or how best to get started, contact Kristian - he's ready with advice.

Kristian K. Jensen
+45 29 86 20 94
kkj@buusjensen.dk