Digital bookkeeping and e-invoicing for tech companies

A digital bookkeeping system is where a company records transactions and stores accounting records. An e-invoice is structured invoice data that the recipient’s system can read and process directly. A PDF sent by email is a digital file, but it is not, by itself, a structured e-invoice. The Danish Business Authority’s guidance for standard digital bookkeeping systems explains the distinction and the formats systems must support.

The distinction matters in practice: an invoice may arrive digitally without all fields being transferred reliably as data. Check that the supplier, date, amount, currency, VAT treatment and any reference carry through and can be checked against the supporting document. An imported entry is a proposal until it has been reviewed under your procedure.

Danish digital bookkeeping requirements are being phased in by company type and financial year. This does not mean every company has the same deadline or is already required to send every invoice as an e-invoice. See the Business Guide overview of who is covered and when, and seek specific advice if your situation does not fit the guidance clearly.

From 1 March 2027, providers of registered bookkeeping systems must, among other things, introduce an e-invoicing workflow once user details have been validated. This is a system-provider functionality requirement; it should not be confused with a general rule that every company must send every invoice electronically from that date. The Business Guide also explains the practical enrolment and opt-out process. Always check current guidance before changing your invoicing process.

Regardless of system choice, the company must ensure transactions and supporting documents are recorded and retained properly. A registered system can meet system requirements, but that does not remove the company’s responsibility for the information entered. If an external bookkeeper helps, agree clearly on roles and document handover. See the Danish Business Authority’s Bookkeeping Act guidance for rules on records, retention and internal controls.

Tech companies often have several data sources: billing or subscriptions, a payment processor, banking, payroll, expense management and accounting. Start by mapping each data flow: What event creates an entry? Which document supports it? Who handles fees, refunds, currency and revenue timing? How will you detect an error or a failed integration?

• Reconcile customer payments and payouts separately. One bank payout may combine many customer payments and be reduced by fees or refunds.
• Check subscription periods and prepayments so revenue is reported in the period it relates to, where relevant under your accounting policy.
• Define exceptions: duplicates, missing documents, failed syncs, credit notes, currency differences and manually changed entries need an owner.
• Give staff and advisers only the access needed for their roles. Where practical, separate creation, approval and payment, and review access when responsibilities change.

Automation should reduce repetition without obscuring accountability. Agree which entries the system may create automatically, which amounts or exceptions need approval, and how changes can be traced. The Danish Business Authority’s bookkeeping guidance highlights the company’s responsibility for appropriate procedures and access controls. A registered system provider has separate requirements for system security and backups; those do not replace your own bookkeeping controls.

When assessing a system, review workflows and records before the integration list: Can you export transactions and supporting documents? Can integrations handle your currencies, subscriptions and refunds? Which errors trigger a visible alert? Who owns the monthly reconciliation? Is the system registered, and does the solution fit your needs? You can check registered systems on the Danish Business Authority’s current register.

Plan a system change with a period when the old and new setups can be reconciled. Agree on export of posted entries, chart of accounts, open items, master data and supporting documents in usable formats; then review opening balances, VAT and bank reconciliations. Providers of registered systems must support export of accounting data and digitally stored documents under current requirements. Confirm the specific export and division of responsibilities with the provider before access ends.

1. List systems, data owners, integrations and monthly reconciliations.
2. Establish which rules and phase-in dates apply to your specific company.
3. Define approval limits, responsibility for exceptions and who may change bank or supplier details.
4. Test a full process from invoice or payment through supporting document, posting, reconciliation and reporting.
5. Document export and access removal before changing a provider or bookkeeping system.

An external bookkeeper can support the ongoing process, while the company still needs to provide relevant material and keep oversight of its obligations. Learn about an outsourced finance function, handover when changing bookkeepers and pricing and engagement. If your management team works internationally, reports and explanations can be prepared in English while accounting records and filings continue to follow Danish requirements. Read our guide to accounting in English.

Rules and guidance can change. The sources below were checked on 23 October 2026; use current authority guidance to assess your specific situation.

• Business Guide: What do digital bookkeeping requirements mean for your company? (updated 19 June 2026)
• Business Guide: Getting started with e-invoicing in a registered bookkeeping system
• Danish Business Authority: Guidance for providers of standard digital bookkeeping systems (updated 19 October 2026)
• Danish Business Authority: Bookkeeping Act guidance (updated 5 March 2026)