The mandate

Denmark's Bookkeeping Act (Bogføringsloven) requires businesses to keep their books in digital bookkeeping systems that support e-invoicing (NemHandel/Peppol) and are registered with the Danish Business Authority. Companies using standard systems were covered from July 2024; from 1 January 2026 the duty extends to sole traders with turnover above DKK 300k.

The Business Authority maintains the official register of approved systems — a hard, checkable criterion when comparing software.

Official sources