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Commentary

Accounting records (Denmark)

14 Denmark

Accounting records (Denmark)

It is a legal requirement for all Danish VAT registered entities to keep accounting records. These must include:

  1. Ìý

    •ÌýÌýÌýÌý VAT accounts; and

  2. Ìý

    •ÌýÌýÌýÌý copies of all VAT invoices issued to customers.

Normal accounting records should be sufficient, although some business sectors may have additional legal requirements.

Records must be retained

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Web page updated on 17 Mar 2025 17:20