Upcoming deadlines for electronic accounting systems in Denmark

Important Dates:

- February 1, 2023: A new rule will take effect that requires companies to use electronic accounting systems.
- October 31, 2023: Electronic systems that want to be registered before January 1, 2024 must tell the Danish Trade Authority.
- November 1 - December 31, 2023: The Danish Trade Authority will check and register the electronic systems that have been notified.
- January 1, 2024: Registered electronic systems will be officially recognized.
- 2024 (expected): Accounting firms will need to use digital accounting systems for financial years starting after July 1, 2024.
- 2026 (expected): Some types of businesses, such as sole proprietorships and certain associations, will have to use digital accounting systems for accounting years starting after 2026 (the exact date will be announced later).

There are still some technical requirements that need to be confirmed. A new SAF-T system is being developed and is expected to be implemented between 2024 and 2026.