Digital receipts
Last updated 26/08/2025 – Reading time: 2 min
Digital receipts have become a requirement for all businesses with the new Bookkeeping Act. This means that your vouchers can no longer be stored in folders or as loose papers, but must be stored digitally. Here’s an overview of what a valid voucher must contain and what vouchers you can’t use.
Hvad er et digitalt bilag?
A digital voucher is documentation for a transaction that is stored electronically – for example as a PDF, image or via an accounting program. According to the Danish Bookkeeping Act, all entries must be documented so that the company can always document its income and expenses.
Requirements for valid digital vouchers
For receipts to be used for both VAT and tax deductions, they must contain the following information:
- Invoice or receipt number
- Invoice date
- Seller's name, address and CVR/SE number.
- A description of the type, quantity, VAT amount and price of the item
- Delivery date (if different from invoice date)
Do you need help adjusting the company can only get deductions for receipts, sent to the company. In other words, the company cannot get either a VAT or tax deduction , if the recipient on the invoice is someone other than the company itself.
Attachments that cannot be used
Not all forms of documentation are valid as attachments. Here are examples of documents you can’t use:
- Bank account statement
- Bank statement from supplier
- Screenshots from your phone
- Pictures taken with your phone of the computer screen
- Images that are not clear and legible
- Unoriginal attachments
These forms of documentation are not accepted by tax authorities because they do not meet the requirements for unambiguous and secure registration.
Why are digital documents important?
With digital receipts, the company avoids paper clutter and ensures that the accounts meet the requirements of the Bookkeeping Act. Digital receipts make it easier to find documentation, reduce errors and be prepared should the Tax Agency ask for insight.
Vouchers are an important part of bookkeeping because according to the new Bookkeeping Act, all companies must store vouchers electronically. Read our guide on the Bookkeeping Act here.
Get help with digital receipts
If you’re unsure about the best way to store your documents digitally, we can help you find the right solution. We advise on legal requirements, setting up accounting programs and the correct handling of documents.