The new Bookkeeping Act: who must keep digital books — and when?
Written by Mads Antonsen · bookkeeper at Numina
Updated July 16, 2026
The 2022 Bookkeeping Act makes digital bookkeeping mandatory in stages. Companies have been covered since 2024 — and from 1 January 2026 the requirement also hits personally owned businesses with revenue above DKK 300,000. Here's what you need to know.
Who is covered — and from when?
- Companies filing annual reports (ApS, A/S, etc.): digital bookkeeping since July 2024
- Personally owned businesses (e.g. sole proprietorships) with net revenue above DKK 300,000 two years running: from 1 January 2026
- Smaller businesses below the threshold: not yet covered by the digital requirement — but the duty to keep books applies to everyone
What does the law actually require?
- All transactions recorded continuously in a digital bookkeeping system
- Receipts stored digitally together with the bookkeeping for 5 years
- Ongoing backup kept with a third party
- The system must be registered with the Business Authority or meet the same requirements
What is a registered bookkeeping system?
The Business Authority keeps a public register of approved systems that meet the law's requirements for security, receipt storage and standard formats. Use a registered system and the system side of compliance is handled.
Numina is a registered bookkeeping system (no. fob605159) — so both the bookkeeping and the digital receipt storage comply out of the box.
What it means for you in practice
Binders, shoeboxes and plain spreadsheets don't meet the requirements if you're covered. It doesn't have to be a burden, though: with Numina you simply send your receipts digitally, and the bookkeeping, storage and backup happen automatically by the rules — with a dedicated bookkeeper doing the actual work.
Stop keeping track of all this yourself
Numina's bookkeepers and AI handle bookkeeping, VAT and deadlines for you — at a fixed price with no lock-in. Accounting software included.
Is Excel still legal for bookkeeping?
Not if you're covered by the digital bookkeeping requirement — a spreadsheet meets neither the recording, storage nor backup requirements.
Is Numina an approved bookkeeping system?
Yes. Numina is registered with the Danish Business Authority as a digital bookkeeping system (no. fob605159).
Does the requirement apply to my small sole proprietorship?
From 1 January 2026, if your net revenue has exceeded DKK 300,000 two years in a row. Below that you're not yet covered — but digital bookkeeping is a good idea regardless.