On 1 January 2026, the final phase of the new Bookkeeping Act came into force, making digital bookkeeping mandatory for many small businesses. Personally owned businesses (sole proprietorships), associations and others with a net turnover over 300,000 DKK for two consecutive years must use a digital accounting system.
Key points about the new rules from 2026:
- Who: Especially smaller companies (accounting class A) that were not previously subject to strict digital requirements.
- Requirements: Accounting material must be stored digitally in a registered accounting system or a system that fulfils the requirements.
- Deadline: The rules apply to financial years starting on or after 1 January 2026.
Digital bookkeeping has become commonplace
For the vast majority of businesses, digital accounting is already a reality. But with the final phase of the law that has just come into force, it is now mandatory for all businesses to:
- registrations are ongoing and not “backward-looking”
- Documentation is directly linked to the specific activity
- Data can be tracked and retrieved
In practice, this means that you not only need to be able to show what that are booked - but also when and why.
Time tracking as a natural part of documentation
This is where the link between bookkeeping and time tracking starts to become clearer. In many knowledge and project-based organisations, time is a central part of value creation. When hours form the basis for invoicing, internal costs and project follow-up, time data becomes an important part of the overall documentation basis.
Continuous time tracking can therefore support bookkeeping by:
- Make the connection between activity and economy
- Make it easier to explain items and costs
- Reduce the need for manual reconstructions later
It's not about control, but about overview and coherence.
Less firefighting, more calm
One of the more overlooked consequences of the new accounting law is that it rewards structure. When data is recorded close to the actual activity - whether it's expenses, income or time - bookkeeping becomes less vulnerable, which for many businesses means fewer corrections, less stress leading up to VAT and accounting
and a better basis for decisions along the way.
A natural step towards fluid administration
The new Bookkeeping Act is not just about rules, but about creating flow in daily operations and administration. When registrations are ongoing, bookkeeping becomes more accurate and the overview is easier.
Intempus integrates with a number of leading accounting systems, making day-to-day administration even easier and more automated. Contact us on mobile +45 26 390 400 or book a no-obligation demo to learn more:
