In June 2025, the Danish Business Authority (Erhvervsstyrelsen) updated its official guidance on the Bookkeeping Act (Bogføringsloven). While the law itself has required businesses to record transactions “as soon as possible,” the new clarification specifies what this means in practice:
👉 For most companies, bookkeeping must now be carried out within the same month.
This change may sound small, but in reality it represents an important shift for the majority of Danish businesses. Let’s break down what it means, who it affects, and how you can make sure your company stays compliant.
What does “ongoing bookkeeping” mean?
Previously, the requirement to register transactions “as soon as possible” was somewhat vague. Some companies interpreted it loosely and postponed their bookkeeping until the end of the quarter – or even longer.
With the June 2025 update, the Business Authority has clarified:
- Only businesses with very few and simple transactions may postpone registrations until mandatory reporting deadlines.
- All other companies should record transactions on an ongoing basis – ideally daily, weekly, or at least within the same month.
- The practice of “quarterly catch-ups” is no longer considered acceptable.
Why is this change important?
The purpose of this clarification is to make the framework around bookkeeping clearer and to strengthen financial transparency. Timely bookkeeping has several benefits:
✔️ Better financial overview – You know where your business stands at any given time.
✔️ Fewer mistakes – Regular entries reduce the risk of missing invoices or receipts.
✔️ Compliance and security – In the event of an audit, authorities will look not only at which system you use, but also at how you use it.
✔️ Avoiding penalties – Failure to book continuously can result in warnings, corrections, or fines from Erhvervsstyrelsen or SKAT.
Who is affected by the new requirement?
In practice, almost all businesses.
- Small one-person companies with very few transactions may still manage with quarterly updates.
- Most SMEs and larger companies are expected to follow the monthly (or faster) rhythm.
This means that whether you run a café, a consultancy, or an online shop, your bookkeeping should be kept up-to-date throughout the month.
How can you stay compliant?
Fortunately, digital tools and automation make compliance much easier:
- Digital bookkeeping systems (like Billy, e-conomic, Dinero or similar) allow you to upload and register expenses in real time.
- Bank integrations ensure that incoming and outgoing payments are matched quickly with your records.
- Automated reminders can help you and your team avoid falling behind.
For companies working with an external accountant or bookkeeper, it’s a good idea to agree on a clear schedule for document submission – weekly or monthly at the latest.
What happens if you don’t keep up?
Both the Business Authority and SKAT are now paying close attention not only to what system businesses use, but also to how frequently they use it. If the authorities find that bookkeeping is not done on an ongoing basis, they can issue:
- A warning or formal order to correct the practice
- In repeated or serious cases, a financial penalty
The risk is not just legal – outdated records also make it harder to run your business effectively.
Our perspective
At Andreas Regnskab, we welcome this clarification. It reflects what we have long recommended to our clients: bookkeeping is not just a compliance exercise, but a tool to run your business better.
We know that for many entrepreneurs and small businesses, it can feel overwhelming to always stay up to date. That is why we offer monthly bookkeeping subscriptions, tailored to the size and needs of your business.
With us, you can be sure that your records are always:
✔️ Updated within the legal timeframe
✔️ Ready for reporting and audits
✔️ Supporting your day-to-day business decisions
Need help with ongoing bookkeeping?
If you are unsure whether your current setup meets the new requirements, or if you want a reliable partner to keep your books up to date:
📩 Get in touch with us today and request a quote for our monthly subscription.
Let us handle the compliance – so you can focus on running your business.