SERVICE · BOOKKEEPING ACT
The Bookkeeping Act: get ready for the digital requirements
The Danish Bookkeeping Act requires most companies to keep their books digitally in a system that can store records securely and deliver a standardised data extract (SAF-T). The requirements are phased in by company type and size towards 2026–2027. Struktura translates the law into concrete steps for your setup.
Last updated: 2026-06-25
What does the Bookkeeping Act require?
The Danish Bookkeeping Act of 2022 requires digital bookkeeping. In practice the company must register all transactions continuously and digitally, store records and attachments in a digital bookkeeping system, take ongoing backups, and be able to deliver a standardised data extract (SAF-T) to the authorities. Material must be kept for 5 years.
When does the requirement for a digital system apply?
The requirements are phased in by company type and size. Companies with reporting obligations (class B and above) are covered first, while personally owned businesses and associations with a net turnover above DKK 300,000 for two consecutive years are covered from 1 January 2026. From January 2027 the SAF-T requirements expand — under SAF-T 2.1, the version the Danish Business Authority has put out for technical consultation, superseding the expansion known as SAF-T 2.0.
Registered or non-registered system?
A registered bookkeeping system is approved by the Danish Business Authority and meets the requirements out of the box — typically the Danish cloud systems. If you run a non-registered or foreign system (e.g. SAP or a custom setup), you must ensure yourself that it meets exactly the same requirements for storage, backup and SAF-T. That is where most groups need help.
How to get ready
Struktura runs a concrete gap analysis of your setup, translates the law into technical delivery requirements, and lays out a plan that fits your system — without unnecessary system changes. Because I helped formulate the requirements, I know what is actually needed and what is just noise.
Frequently asked questions
When does digital bookkeeping take effect for my company?
Companies with reporting obligations (class B+) are covered first. Personally owned businesses and associations with a turnover above DKK 300,000 for two consecutive years are covered from 1 January 2026.
Must my system be registered with the Danish Business Authority?
If you use an ordinary Danish standard system, it will typically be registered. If you use a foreign or custom system, you must document yourself that it meets the same requirements — this is called a non-registered system.
How long must I keep my accounting material?
Accounting material, including attachments, must be kept for 5 years from the end of the financial year it concerns.
Do the requirements also apply to SAP and other foreign systems?
Yes. A foreign ERP such as SAP counts as a non-registered system and must meet exactly the same requirements for digital storage, backup and SAF-T extracts.