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E-archiving and retention period in Denmark

Electronic archiving

VAT records may be kept electronically or on microfilm in Denmark, and the company must provide the tax authorities with a description of the method of storage to make it possible to locate the relevant records and print them out.

Electronically archived records may be stored outside of Denmark.

Record retention

VAT records must be kept for 5 years, and if the records concern immovable property covered by the capital goods scheme, they must be kept for 10 years.

Source: Worldwide VAT, GST and Sales Tax Guide - EY

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