|Compliance Alert - The Danish Business Authority has published the list of registered standard DBS
The Danish Business Authority (ERST or Erhvervsstyrelsen) has published the list of registered standard Digital Bookkeeping System (DBS). The list will be expanded as more aspiring standard DBS meet the requirements and get registered.
If you use a DBS that is on the list, you can be sure that it meets the requirements of the Bookkeeping Act.
The obligation for companies to use DBS according to the Bookkeeping Act follows this schedule:
- 1 July 2024: Companies with an obligation to submit an annual report according to the Annual Accounts Act, and which use a standard DBS, must book digitally from the next new accounting period.
- 1 January 2025: Companies with an obligation to submit an annual report according to the Annual Accounts Act, and which use a customized DBS, must book digitally from the next new accounting period.
- 2026: Personally owned companies, where the net business turnover in each of the two most recent income years was more than DKK 300,000 (approx. EUR 40,000) must book digitally. The obligation starts on the first accounting period following the implementation date. The date is still subject to change but will follow the same rules as above starting sometime in 2026.
Note: Pagero is not a DBS and does not need to be registered with Erhvervsstyrelsen.
 e.g. if the accounting period is 1 January – 31 December 2024, the obligation starts 1 January 2025.