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Spotlight PEPPOL BIS Billing 3.0 The EU e-invoicing mandate is here — France Sept 2026, Belgium Jan 2026, Germany 2025.

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Foundations

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Standards

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Flagship messages

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Tools

Digital Bookkeeping Act — ERST certified software

Bogføringsloven requires all Danish businesses subject to the bookkeeping obligation to switch to a digital system certified by Erhvervsstyrelsen, in line with the 2024-2028 schedule. This page details the certification mechanics, technical requirements and up-to-date list of authorised major publishers.

Standard system vs Registered system

ERST distinguishes two categories of systems by certification mode:

  • Standard digitale bogføringssystemer — Ready-to-use systems (SaaS or packaged software) that the publisher self-certified with ERST by filling in the online form. ERST audits a posteriori by sampling. This is the preferred mode for 80% of the market (Visma, e-conomic, Dinero, Billy, etc.).
  • Registrerede digitale bogføringssystemer — Bespoke systems developed in-house or substantially modified (e.g. SAP customised for a large group), registered case by case with ERST. The registration file is heavier (technical audit, continuity plan, ISO 27001 certificate often required).

ERST certification criteria

Requirements are defined by BEK nr. 1592 af 22. november 2022 and cover four dimensions:

text bek-1592-certification-criteria.txt 
Erhvervsstyrelsen — Requirements for digital bookkeeping systems (BEK 1592/2022)

1. Functional requirements
   1.1 Recording of transactions in accordance with vouchers
   1.2 Generation of chart of accounts and mandatory reports
   1.3 Automatic sending and receiving of e-invoices (OIOUBL/PEPPOL)
   1.4 SAF-T DK export on request from tax authorities (NB: not
       continuously mandatory — only on request during audit)

2. Security requirements
   2.1 User authentication (MitID for management, MFA standard)
   2.2 Audit log of all transactions and changes
   2.3 Backup at least daily with encryption in transit

3. Retention requirements
   3.1 Minimum 5 years retention of vouchers and bookkeeping
   3.2 Legibility and integrity must be demonstrable
   3.3 Cloud outside EU/EEA requires contractual GDPR-equivalent guarantees

4. Accessibility requirements
   4.1 Readable in Danish (UI or documentation)
   4.2 Export in open format (CSV/XLSX/SIE/SAF-T over 5-year horizon)

Major certified publishers

2025 mapping of the main publishers present on the public ERST register:

Historical Danish vendors

  • Visma (Bergen NO / Copenhagen DK) — leading Nordic publisher. Visma e-conomic (>200,000 SMEs), Visma Business (mid-market), Visma DataLøn (payroll). All Standard certified since 2023.
  • Dinero (Visma) — Dinero Pro (micro/freelance), acquired by Visma in 2021. Standard certified.
  • e-conomic — Danish SME cloud leader (>200,000 active clients), Visma subsidiary since 2018. Standard certified.
  • Billy.dk — cloud accounting for independent micros. Standard certified.
  • Uniconta (København) — independent Danish ERP, founded by former Microsoft Dynamics NAV (XAL) developers. Standard certified.

International publishers with DK localisation

  • Microsoft Dynamics 365 Business Central — formerly Microsoft Dynamics NAV Danish localisation (Danish origin: Navision Software A/S founded in Vedbæk in 1983, acquired by Microsoft in 2002). Local Functionality DK modules + PEPPOL Service. Standard certified.
  • SAP S/4HANA Cloud Public DK — automatic OIOUBL/PEPPOL localisation via SAP Document Compliance. Registered certified for customised deployments.
  • Oracle NetSuite — SuiteApps DK OIOUBL module since 2024. Standard certified.
  • Xero (New Zealand) — not yet certified as of 1 May 2025 (Xero left the Danish market in 2018, return announced for 2026).
  • Sage (United Kingdom) — Sage Intacct certified 2024 via partnership with a local Danish integrator.

Cloud vs on-premises — specific rules

Bogføringsloven is cloud-friendly by default:

  • Cloud EU/EEA: authorised without additional restriction, GDPR applies automatically.
  • Cloud outside EU/EEA: authorised under contractual GDPR-equivalent safeguards (standard contractual clauses, Schrems II, etc.).
  • On-premises: authorised for Registered systems only, with documented continuity plan and semi-annual restoration tests.
  • Hybrid (cloud + local backup): recommended for Large Enterprises subject to statutory audit.

Retention, integrity and continuity plan

Beyond the simple 5-year obligation, the certified publisher must guarantee:

  • Continuous legibility: data remains readable even after a major software evolution (migration v3 → v4).
  • Integrity via signature/timestamp: SHA-256 hash of accounting journals with qualified timestamp (eIDAS).
  • Universal export: SAF-T DK export capability on request, or in structured CSV/SIE if the user changes publisher.
  • Activity cessation plan: in case of bankruptcy or end of service of the publisher, data return guarantee for 12 months after notification.

Certification lifecycle

The status of a certified system is not final:

  • Initial self-declaration by the publisher (Standard).
  • Mandatory annual update — any major evolution (format change, cloud migration) must be declared.
  • Suspension possible in case of non-compliance observed by ERST (e.g. publisher withdrawing the PEPPOL connector).
  • Definitive withdrawal if the publisher ceases activity or no longer maintains the requirements.