What is bogføring?

In short

Bogføring is bookkeeping: the ongoing recording of all the business's income and expenses, documented with receipts. Every Danish business has a legal duty to keep books.

In practice

In practice every purchase and sale is posted to the right account with the right VAT code — continuously, not once a year. Most businesses must now keep books digitally in a registered system.

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

Related terms

• Bilag (receipt/voucher)
• Kontoplan (chart of accounts)
• Bogholder (bookkeeper)
• 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