{"id":5256,"date":"2025-07-03T09:55:08","date_gmt":"2025-07-03T06:55:08","guid":{"rendered":"https:\/\/docnova.ai\/?p=5256"},"modified":"2025-08-11T15:33:44","modified_gmt":"2025-08-11T12:33:44","slug":"neues-buchfuhrungsgesetz-und-elektronische-rechnungsstellung-in-danemark","status":"publish","type":"post","link":"https:\/\/docnova.ai\/de\/new-bookkeeping-law-and-einvoicing-in-denmark\/","title":{"rendered":"Neues Buchf\u00fchrungsgesetz und E-Rechnungsstellung in D\u00e4nemark"},"content":{"rendered":"<p class=\"has-text-align-justify wp-block-paragraph\">Gem\u00e4\u00df dem neuen Buchf\u00fchrungsgesetz, das am 01.07.2022 in D\u00e4nemark in Kraft getreten ist, ist die E-Rechnungsstellung obligatorisch geworden. Das Gesetz verpflichtet Unternehmen zum elektronischen Austausch und zur Archivierung von Rechnungen. Gleichzeitig st\u00e4rkt das neue Gesetz den Kampf gegen Betrug und Fehler bei der Mehrwertsteuer und Steuererkl\u00e4rungen. Ob die digitale Buchf\u00fchrungspflicht f\u00fcr das einzelne Unternehmen eintritt, h\u00e4ngt von der Unternehmensart und dem Umsatz ab.<\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">Softwareanbieter von digitalen Rechnungsstellungs- und buchhaltungsbezogenen Dienstleistungen in D\u00e4nemark m\u00fcssen sich bei der d\u00e4nischen Handelsbeh\u00f6rde (Dan.: Erhvervsstyrelsen) registrieren und eine \u201cDigitales Buchhaltungssystem\u201d-Status erhalten.<\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">Die d\u00e4nische Handelsbeh\u00f6rde bereitet eine Vorlage f\u00fcr das Buchf\u00fchrungsverfahren vor. Die Vorlage und die Leitinformationen werden voraussichtlich im Fr\u00fchherbst 2022 auf der Website der d\u00e4nischen Handelsbeh\u00f6rde ver\u00f6ffentlicht.<\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>Das neue Buchf\u00fchrungsgesetz<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Das neue Buchf\u00fchrungsgesetz bedeutet wesentliche \u00c4nderungen in der Rechnungslegung, da es den Einsatz von IT-Systemen erh\u00f6ht.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Wir k\u00f6nnen uns kurz die wichtigen \u00c4nderungen im Gesetz ansehen:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Organisation und Durchf\u00fchrung der Buchf\u00fchrungsmethode entsprechend der Art des Unternehmens, der Anzahl der Transaktionen und dem finanziellen Umfang der Transaktionen.<\/li>\n\n\n\n<li>Sicherstellung, dass Mehrwertsteuer, Steuern und Geb\u00fchren eine aktuelle Grundlage haben<\/li>\n\n\n\n<li>Die \u00dcbertragung der Buchf\u00fchrungspflicht in die digitale Umgebung und die Bereitstellung der daf\u00fcr notwendigen Infrastruktur<\/li>\n\n\n\n<li>Anforderung an Anbieter von digitalen Buchhaltungssystemen, die auf dem d\u00e4nischen Markt t\u00e4tig sind, ihre Systeme zertifizieren zu lassen.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Hingegen beginnt die Haftung f\u00fcr Unternehmen, die \u00f6ffentlich zugelassene Systeme nutzen werden, am 1. Januar 2024.<\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">Unternehmen mit einem Umsatz von \u00fcber 300.000 DKK (ca. 40.304 \u20ac) m\u00fcssen ab dem 1. Januar 2026 ihren Buchf\u00fchrungspflichten nachkommen.<\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>Geltungsbereich des Gesetzes<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>In D\u00e4nemark eingetragene Unternehmen: Aktiengesellschaften und Gesellschaften mit beschr\u00e4nkter Haftung, gesch\u00e4ftliche Stiftungen, Genossenschaften, Einzelunternehmen<\/li>\n\n\n\n<li>Gesch\u00e4ftst\u00e4tigkeiten (Zweigniederlassungen) ausl\u00e4ndischer Unternehmen in D\u00e4nemark<\/li>\n\n\n\n<li>Falls der Filialumsatz zwei aufeinanderfolgende Jahre DKK 300.000 \u00fcbersteigt, f\u00e4llt er unter die neuen Regeln zur digitalen Buchf\u00fchrung gem\u00e4\u00df DBA.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>Anforderungen an Anbieter digitaler Buchhaltung<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">Ein digitales Buchf\u00fchrungssystem ist eine \u201cdigitale Software, die Funktionen umfasst, mit denen buchf\u00fchrungspflichtige Unternehmen Transaktionen mit einem Anbieter oder einem anderen Dritten erfassen und Aufzeichnungen und Anh\u00e4nge auf einem Server speichern k\u00f6nnen\u201c.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In diesem Zusammenhang m\u00fcssen digitale Buchhaltungsanbieter folgende Anforderungen erf\u00fcllen:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Anh\u00e4nge f\u00fcr jeden Datensatz anzeigen und Anh\u00e4nge f\u00fcnf Jahre lang sicher speichern<\/li>\n\n\n\n<li>Erf\u00fcllen Sie anerkannte IT-Sicherheitsstandards und gew\u00e4hrleisten Sie die automatische Sicherung von Aufzeichnungen und Anh\u00e4ngen<\/li>\n\n\n\n<li>Unterst\u00fctzung der Automatisierung administrativer Prozesse, einschlie\u00dflich des automatischen Sendens und Empfangens von eRechnungen und der Buchhaltung gem\u00e4\u00df dem allgemeinen Standardkontenplan des d\u00e4nischen Buchhaltungssystems<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Anbieter m\u00fcssen ihre Systeme in jedem Fall der DBA melden und pr\u00fcfen, ob ihre Systeme den Anforderungen des Abrechnungssystems entsprechen.<\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>Zeitplan f\u00fcr die Umsetzung des neuen Buchf\u00fchrungsgesetzes<\/strong><\/p>\n\n\n\n<figure data-spectra-id=\"spectra-dd53d9f7-d567-42ce-95e2-ec7a0e6abf5a\" class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"910\" height=\"543\" data-attachment-id=\"5263\" data-permalink=\"https:\/\/docnova.ai\/de\/new-bookkeeping-law-and-einvoicing-in-denmark\/takvim\/\" data-orig-file=\"https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/takvim.avif\" data-orig-size=\"910,543\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"takvim\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/takvim.avif\" src=\"https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/takvim.avif\" alt=\"\" class=\"wp-image-5263\" srcset=\"https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/takvim.avif 910w, https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/takvim-768x458.avif 768w\" sizes=\"(max-width: 910px) 100vw, 910px\" \/><\/figure>","protected":false},"excerpt":{"rendered":"<p>According to the new Bookkeeping Law, which came into force on 01.07.2022 in Denmark, eInvoicing has become mandatory. The law requires businesses to exchange and archive invoices electronically. At the same time, the new law strengthens the work against fraud and errors in VAT and tax returns. Whether the digital bookkeeping requirement will take effect 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to the new Bookkeeping Law, which came into force on 01.07.2022 in Denmark, eInvoicing has become mandatory. The law requires businesses to exchange and archive invoices electronically. At the same time, the new law strengthens the work against fraud and errors in VAT and tax returns. 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