Denmark¶
Compliance with Danish bookkeeping requirements: data retention and integrity¶
This page outlines how Progrid complies with the Danish Bookkeeping Act, specifically regarding the storage and integrity of financial transactions and receipts. Progrid recognizes the importance of adhering to Danish regulations and has implemented robust measures to ensure clients’ data is secure and compliant.
Important
Progrid’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¶
The Danish Bookkeeping Act (DBA) outlines the requirements for digital bookkeping systems:
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 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.
Progrid Compliance¶
Progrid’s registration as digital standard bookkeeping systems with the Danish Business Authority confirms that Progrid meets the applicable criteria for digital bookkeeping systems in Denmark, in accordance with the requirements of the DBA.
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 Progrid Accounting on the Progrid cloud platform;
The customer has an active Progrid subscription (e.g., Standard or Custom Plan), or their database is .. TODO: add Progrid equivalent link
managed by an officially registered Progrid Accounting Firm;
The customer refrains from customizations or actions intended to undermine the system’s immutability, traceability, or security controls.
Note
Customers using Progrid products outside these conditions are responsible for ensuring their own compliance with the DBA.
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¶
Once transactions are recorded, they cannot be deleted through the user interface.
All modifications are logged, providing a complete audit trail.
While historically dated entries can be made, Progrid records the creation date and time of the entry.
Secure document storage¶
Receipts and digital vouchers are stored as attachments and integrated into the database, ensuring they are included in backups.
Posted documents cannot be deleted.
We fully support the storage of mandatory digital vouchers as defined by Danish regulations.
Continuous data availability¶
Clients with active subscriptions can access all transactions and digital vouchers through Progrid.
Regardless of customer relations, bankruptcy, or dissolution, Progrid can provide access to transaction and digital voucher details to former clients for six years (see Data lifecycle management).
Automated data export and secure storage¶
Progrid 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 Progrid Accounting database.
As described in the Progrid Cloud Hosting SLA and Progrid Privacy Policy, the Progrid 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 the SQL dump.
Data lifecycle management¶
Progrid database backups are available in standard SQL dump formats at all times and include all recorded transactions.
The Progrid Cloud Hosting 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 Progrid Cloud backup retention gets increased to six years as soon as they decide to terminate their Progrid Cloud subscription, in order to comply with the requirements of Annex 1, 4 of Executive Order 97.
Decryption¶
Progrid Accounting customer data on the Progrid Cloud is always stored in encrypted form (encryption at rest at storage level). When backups are retrieved, they are automatically decrypted and provided in decrypted form in standard formats for the user: SQL dumps + ZIP archive of all attached documents (file store).