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Denmark expands digital bookkeeping obligation to encompass additional entities

||Denmark
Denmark

On March 20, 2025, executive orders BEK no. 297 and BEK no. 303 were issued, marking a significant extension to businesses needed to comply with the Danish digital bookkeeping obligation.

 

Who is in the scope?

The orders mandate compliance with the act for the following entities:

  • Personally owned businesses with an annual turnover exceeding 300,000 DKK (ca. 40,000 EUR) for two consecutive years;
  • Associations with a commercial turnover over 300,000 DKK (ca. 40,000 EUR) annually f…

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