The new Danish Bookkeeping Act brings many novelties, of which the most significant is the requirement to issue, exchange, receive, process and archive invoices electronically. At the same time, software providers of corresponding services should register themselves with the Danish Business Authority or ERST (Dan.: Erhvervsstyrelsen) and obtain the status of a "digital bookkeeping system". Who is covered by the digital rules of the new Bookkeeping Act? All companies, regardless of size, are obliged to submit an annual report to ERST and fall within the scope of application of the new requirements.   In addition, other companies subject to bookkeeping,...