{"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":"nouvelle-loi-sur-la-comptabilite-et-la-facturation-electronique-au-danemark","status":"publish","type":"post","link":"https:\/\/docnova.ai\/fr\/new-bookkeeping-law-and-einvoicing-in-denmark\/","title":{"rendered":"Nouvelle loi sur la comptabilit\u00e9 et la facturation \u00e9lectronique au Danemark"},"content":{"rendered":"<p class=\"has-text-align-justify wp-block-paragraph\">Selon la nouvelle loi sur la comptabilit\u00e9, entr\u00e9e en vigueur le 01.07.2022 au Danemark, la facturation \u00e9lectronique est devenue obligatoire. La loi impose aux entreprises d'\u00e9changer et d'archiver les factures \u00e9lectroniquement. Dans le m\u00eame temps, la nouvelle loi renforce la lutte contre la fraude et les erreurs dans les d\u00e9clarations de TVA et d'imp\u00f4ts. La prise en compte de l'exigence de comptabilit\u00e9 num\u00e9rique pour une entreprise individuelle d\u00e9pend du type d'entreprise et de son chiffre d'affaires.<\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">Les fournisseurs de logiciels de facturation num\u00e9rique et de services connexes \u00e0 la comptabilit\u00e9 au Danemark doivent s'enregistrer aupr\u00e8s de l'Administration danoise des entreprises (Dan.: Erhvervsstyrelsen) et obtenir le statut de \u201c syst\u00e8me de tenue de livres num\u00e9rique \u201d.<\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">L'Agence danoise des entreprises pr\u00e9pare un mod\u00e8le pour la proc\u00e9dure de tenue de livres. Le mod\u00e8le et les informations d'orientation devraient \u00eatre publi\u00e9s sur le site Web de l'Agence danoise des entreprises au d\u00e9but de l'automne 2022.<\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>La nouvelle loi de comptabilit\u00e9<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La nouvelle loi de comptabilit\u00e9 entra\u00eene des changements comptables majeurs car elle augmente l'utilisation des syst\u00e8mes informatiques.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nous pouvons examiner bri\u00e8vement les changements importants apport\u00e9s \u00e0 la loi :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Organisation et ex\u00e9cution de la m\u00e9thode de tenue de livres selon le type d'entreprise, le nombre de transactions et la port\u00e9e financi\u00e8re des transactions.<\/li>\n\n\n\n<li>S'assurer que la TVA, les taxes et les frais sont bas\u00e9s sur des donn\u00e9es \u00e0 jour<\/li>\n\n\n\n<li>Transf\u00e9rer l'obligation de tenue de livres dans l'environnement num\u00e9rique et fournir l'infrastructure n\u00e9cessaire \u00e0 cet effet<\/li>\n\n\n\n<li>Exigence pour les fournisseurs de syst\u00e8mes de comptabilit\u00e9 num\u00e9rique op\u00e9rant sur le march\u00e9 danois de faire certifier leurs syst\u00e8mes.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">D'autre part, la responsabilit\u00e9 des entreprises qui utiliseront des syst\u00e8mes approuv\u00e9s publiquement d\u00e9butera le 1er janvier 2024.<\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">Les entreprises dont le chiffre d'affaires d\u00e9passe 300 000 DKK (environ 40 304 \u20ac) devront satisfaire \u00e0 leurs obligations comptables apr\u00e8s le 1er janvier 2026.<\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>Port\u00e9e de la loi<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Soci\u00e9t\u00e9s commerciales immatricul\u00e9es au Danemark : soci\u00e9t\u00e9s par actions et \u00e0 responsabilit\u00e9 limit\u00e9e, fondations d'entreprises, coop\u00e9ratives, entreprises individuelles<\/li>\n\n\n\n<li>Activit\u00e9s commerciales (filiales) exerc\u00e9es par des soci\u00e9t\u00e9s \u00e9trang\u00e8res au Danemark<\/li>\n\n\n\n<li>Au cas o\u00f9 le chiffre d'affaires de la succursale d\u00e9passe 300 000 DKK pendant deux ann\u00e9es cons\u00e9cutives, il est couvert par les nouvelles r\u00e8gles sur la comptabilit\u00e9 num\u00e9rique selon le DBA.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>Exigences pour les prestataires de services de tenue de livres num\u00e9riques<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">Un syst\u00e8me de tenue de livres num\u00e9rique est entendu comme un \u201c logiciel num\u00e9rique qui comprend des fonctions permettant aux entreprises assujetties \u00e0 la comptabilit\u00e9 d'enregistrer des transactions avec un fournisseur ou un tiers, et de stocker des enregistrements et des pi\u00e8ces justificatives sur un serveur.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dans ce contexte, les prestataires de comptabilit\u00e9 num\u00e9rique doivent satisfaire aux exigences suivantes :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Afficher les pi\u00e8ces jointes pour chaque enregistrement et conserver les pi\u00e8ces jointes en toute s\u00e9curit\u00e9 pendant cinq ans<\/li>\n\n\n\n<li>Conforme aux normes reconnues en mati\u00e8re de s\u00e9curit\u00e9 informatique et assure la sauvegarde automatique des enregistrements et des pi\u00e8ces jointes<\/li>\n\n\n\n<li>Soutenir l'automatisation des processus administratifs, y compris l'envoi et la r\u00e9ception automatiques de factures \u00e9lectroniques, et la comptabilit\u00e9 selon le plan comptable g\u00e9n\u00e9ral utilis\u00e9 dans le syst\u00e8me comptable danois<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Les fournisseurs doivent dans tous les cas d\u00e9clarer leurs syst\u00e8mes \u00e0 la DBA et v\u00e9rifier que leurs syst\u00e8mes r\u00e9pondent aux exigences du syst\u00e8me de comptabilit\u00e9.<\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>Chronologie de la mise en \u0153uvre de la nouvelle loi de comptabilit\u00e9<\/strong><\/p>\n\n\n\n<figure data-spectra-id=\"spectra-9619936e-d609-4706-8fb6-b0851d7e6da9\" class=\"wp-block-image size-full\"><img width=\"910\" height=\"543\" data-attachment-id=\"5263\" data-permalink=\"https:\/\/docnova.ai\/fr\/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-title=\"takvim\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/takvim.avif\" decoding=\"async\" fetchpriority=\"high\" loading=\"eager\" 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 [&hellip;]<\/p>\n","protected":false},"author":263848013,"featured_media":5258,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","content-type":"","_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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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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