Get off to a good start
Here you can read about the requirements for documents and digital storage.
Appendix
IAccording to the Bookkeeping Act, all transactions must be accompanied by receipts. In the new Digital Bookkeeping Act, all receipts must also be stored digitally with each entry.
You can read more about the new Digital Bookkeeping Act here.
Purchase document
To get both tax and VAT deductions, each purchase receipt must have the following on it
- 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)
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.
Which attachments cannot be used:
- 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
Receipts from customers must also be stored digitally. Invoice documents are éone appendix and payment voucher is another attachment. DThere must be receipts for both transactions.
Do you have questions about the requirements for digital receipts or need help finding the right software solution for your business? Don’t hesitate to contact us , we are ready to help you.
