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50 changes: 37 additions & 13 deletions content/applications/finance/fiscal_localizations/denmark.rst
Original file line number Diff line number Diff line change
Expand Up @@ -10,6 +10,12 @@ specifically regarding the storage and integrity of financial transactions and r
Odoo recognizes the importance of adhering to Danish regulations and has implemented robust
measures to ensure clients' data is secure and compliant.

.. important::
Odoo’s registration as a digital bookkeeping system has been confirmed by the Danish Business
Authority under registration numbers `fob585505` and `fob441967`. Customers must meet certain
conditions to benefit from it, as outlined below.


Key requirements of the Danish Bookkeeping Act
----------------------------------------------

Expand All @@ -19,19 +25,39 @@ The Danish Bookkeeping Act (DBA) outlines the `requirements for digital bookkepi
- **Retain transactional data and receipts:** Store all recorded transactions and receipts
covered by § 3 for a minimum of five years from the end of the financial year to which they pertain.

- **Ensure data integrity:** Prevent the company from changing, backdating, or deleting recorded transactions.
- **Ensure data integrity:** Prevent the customer from changing, backdating, or deleting recorded transactions.

- **Maintain data accessibility:** Store all recorded transactions in a structured and machine-readable format
for the required five-year period, regardless of customer relationship status, bankruptcy, or dissolution.

- **Provide decryption capabilities:** Ensure that encrypted bookkeeping data and receipts can be decrypted
into a structured and readable format.

Odoo compliance measures
------------------------
Odoo Compliance
---------------

Odoo's registration as digital standard bookkeeping systems with the Danish Business Authority
confirms that Odoo meets the applicable criteria for digital bookkeeping systems in Denmark,
in accordance with the requirements of the :abbr:`DBA (Danish Bookkeeping Act)`.

However, to benefit from all the required guarantees for digital bookkeeping systems in Denmark,
customers must meet a few conditions.

Conditions for full DBA compliance
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

- The customer uses Odoo Accounting on the Odoo SaaS platform (Odoo Online);
- The customer has an active Odoo subscription (e.g., Standard or Custom Plan), or their database is
managed by an officially registered `Odoo Accounting Firm <https://www.odoo.com/accounting-firms>`_;
- The customer refrains from customizations or actions intended to undermine the system’s immutability,
traceability, or security controls.

.. note::
Customers using Odoo products outside these conditions are responsible for ensuring their own
compliance with the DBA.

For companies using Odoo on Odoo Cloud hosting specifically, these requirements are met
through the following features and processes:
When the above conditions are met, the requirements of the DBA are fulfilled through features and
processes described in the following sections.

Immutable transaction records
-----------------------------
Expand All @@ -58,9 +84,9 @@ Continuous data availability
Automated data export and secure storage
----------------------------------------

- Odoo Accounting implements no automatic deletion or archival of recorded transactions, so if a company has
- Odoo Accounting implements no automatic deletion or archival of recorded transactions, so if a customer has
been recording transactions for six years, the six years of history are preserved in the Odoo Accounting database.
- As described in the `Odoo SLA <https://www.odoo.com/cloud-sla>`_ and
- As described in the `Odoo Cloud Hosting SLA <https://www.odoo.com/cloud-sla>`_ and
`Odoo Privacy Policy <https://www.odoo.com/privacy>`_, the Odoo Cloud relies on immutable daily snapshot
backups, which cannot be individually altered or deleted, even at the customer's request, ensuring their integrity.
- All documents and receipts stored in a database backup are available as a standard ZIP archive accompanying
Expand All @@ -73,12 +99,10 @@ Data lifecycle management

- Odoo database backups are available in standard SQL dump formats at all times and include all recorded
transactions.
- The default Odoo Cloud SLA guarantees three months of backup history to all active customers. As a special guarantee for
Danish companies subject to the :abbr:`DBA (Danish Bookkeeping Act)` and who opt for an Odoo Cloud solution, the backup retention gets increased
to six years as soon as they decide to terminate their Odoo Cloud subscription, in order to comply with the
requirements of Annex 1, 4 of Executive Order 97.
- Companies who are using Odoo products outside of the Odoo Cloud are responsible for implementing their
own compliance with the :abbr:`DBA (Danish Bookkeeping Act)`.
- The `Odoo Cloud Hosting SLA <https://www.odoo.com/cloud-sla>`_ guarantees three months of backup history to all
active customers. As a special guarantee for Danish customers subject to the DBA and meeting the conditions
highlighted above the last Odoo Cloud backup retention gets increased to six years as soon as they decide to
terminate their Odoo Cloud subscription, in order to comply with the requirements of Annex 1, 4 of Executive Order 97.

Decryption
----------
Expand Down