Glossary
The Danish Bookkeeping Act
The Bookkeeping Act applies to every trading business in Denmark. It requires that every transaction is booked and documented by a voucher, that the bookkeeping can be followed from voucher to accounts and back, that the records are kept for five years, and that the books are kept digitally in a bookkeeping system, a requirement phased in by the size and form of the business. In Danish it is bogføringsloven.
Updated 21 October 2026
What is the Danish Bookkeeping Act?
The Act speaks of two trails. The transaction trail is the connection between the individual entries and the annual report's figures: every figure in the accounts must break down into the entries it consists of. The control trail is the documentation behind each entry: the voucher that proves the transaction took place, and the record of who booked it and when. Booked entries may not be changed or deleted; an error is corrected by counter-entry.
The accounting records must be kept for five years from the end of the financial year they belong to, and must at any time be available for hand-over in a structured, machine-readable format. The requirement of a digital bookkeeping system is phased in by the size and form of the business, and for a system it means that vouchers are kept digitally with the entries and that the accounts can be exported in a standard format.
The Danish Bookkeeping Act in Veneti
In Veneti every booked line gets a consecutive voucher number, a registration date and the name of the person who booked it. Booked entries are locked and corrected with a reversal, both vouchers stay, and the file follows the voucher. The books can be downloaded at any time as SAF-T and CSV, and all documents as ZIP files with an index.
What the Act means for your receipts and invoices in practice: Guide to documents and the Bookkeeping Act.