On March 20, 2025, executive orders BEK no. 297 and BEK no. 303 were issued, marking a significant extension to businesses needed to comply with the Danish digital bookkeeping obligation.   Who is in the scope? The orders mandate compliance with the act for the following entities: Personally owned businesses with an annual turnover exceeding 300,000 DKK (ca. 40,000 EUR) for two consecutive years; Associations with a commercial turnover over 300,000 DKK (ca. 40,000 EUR) annually for two consecutive years; Subsidiaries of financial companies, insurance firms, and ATP that are required to submit financial reports, previously exempt due to group-linked accounting systems.  ...