{"id":2530,"date":"2022-06-17T13:10:36","date_gmt":"2022-06-17T11:10:36","guid":{"rendered":"https:\/\/www.ecovis.com\/denmark\/dk\/?p=2530"},"modified":"2022-06-17T13:22:40","modified_gmt":"2022-06-17T11:22:40","slug":"ny-bogfoeringslov-aendringer-allerede-fra-1-juli-2022","status":"publish","type":"post","link":"https:\/\/www.ecovis.com\/denmark\/dk\/ny-bogfoeringslov-aendringer-allerede-fra-1-juli-2022\/","title":{"rendered":"Ny bogf\u00f8ringslov \u2013 \u00e6ndringer allerede fra 1. juli 2022"},"content":{"rendered":"

Folketinget har den 19. maj 2022 vedtaget en ny bogf\u00f8ringslov. Den nye lov kommer, p\u00e5 sigt, til at p\u00e5virke alle virksomheder i Danmark.<\/p>\n

De fleste virksomheder p\u00e5virkes allerede fra 1. juli 2022 af den nye lov.<\/p>\n

Nedenfor har vi oplistet de vigtigste \u00e6ndringer for virksomheder i regnskabsklasse B og C.<\/p>\n

De virksomheder der er placeret i de to regnskabsklasser, omfatter virksomheder med begr\u00e6nset h\u00e6ftelse \u2013 f.eks. anpartsselskaber (ApS) og aktieselskaber (A\/S) og som i to p\u00e5 hinanden f\u00f8lgende \u00e5r ikke overskrider to af nedenst\u00e5ende gr\u00e6nser:<\/p>\n\n\n\n\n\n\n
<\/td>\nKlasse B<\/b><\/td>\nKlasse C – mellem<\/b><\/td>\nKlasse C – stor<\/b><\/td>\n<\/tr>\n
Oms\u00e6tning<\/i><\/td>\n0-89 mio. kr.<\/td>\n89-313 mio. kr.<\/td>\n>313 mio. kr.<\/td>\n<\/tr>\n
Balancesum<\/i><\/td>\n0-44 mio. kr.<\/td>\n44-156 mio. kr.<\/td>\n>156 mio. kr.<\/td>\n<\/tr>\n
Antal ansatte<\/i><\/td>\n0-50<\/td>\n50-250<\/td>\n>250<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

De vigtigste \u00e6ndringer er:<\/p>\n

1.<\/strong> Definitionen af regnskabsmateriale er udvidet, s\u00e5ledes at der nu skal gemmes dokumentation for oplysninger i noterne og ledelsesberetningen i \u00e5rsrapporten. Et eksempel herp\u00e5 kan v\u00e6re oplysninger om gennemsnitlig antal ansatte. Det samme er g\u00e6ldende for regnskabsm\u00e6ssige sk\u00f8n, som eksempelvis nedskrivningsbehov for debitorer eller afskrivningsperioder og scrapv\u00e6rdier for driftsmidler. Oplysningerne skal opbevares digitalt<\/strong> i mindst fem \u00e5r.<\/p>\n

2.<\/strong> Virksomheder skal if\u00f8lge den nye lov udarbejde beskrivelser af systemer og processer for udf\u00f8relsen af bogf\u00f8ringen. Beskrivelserne skal indeholde:<\/p>\n

    \n
  • virksomhedens procedurer for at sikre, at alle virksomhedens transaktioner l\u00f8bende registreres<\/li>\n
  • virksomhedens procedurer for at sikre, at virksomhedens regnskabsmateriale opbevares p\u00e5 betryggende vis<\/li>\n
  • oplysning om de medarbejdere, der er ansvarlige for procedurerne<\/li>\n<\/ul>\n

    Beskrivelserne skal opbevares i minimum fem \u00e5r, da de er en del af regnskabsmaterialet.<\/p>\n

    3.<\/strong> Der indf\u00f8res krav om udarbejdelse af afstemninger af bogholderiet, der skal sikre et l\u00f8bende tilstr\u00e6kkeligt opdateret bogholderi til brug for indberetning af moms, skatter, afgifter og \u00e5rsrapporter.<\/p>\n

    Senest<\/strong> ved udl\u00f8bet af fristen for indberetning af eksempelvis moms, er der nu krav om, at der skal v\u00e6re udarbejdet n\u00f8dvendige afstemninger af bogholderiet.<\/p>\n

    Som n\u00f8dvendige afstemninger kan eksempelvis n\u00e6vnes afstemning af bankkonti, kassekreditter, debitorer, kreditorer mv.<\/p>\n

    4.<\/strong> Tidligst fra 1. januar 2024 skal virksomheden anvende et bogf\u00f8ringssystem som lever op til kravene for digitale bogf\u00f8ringssystemer i den nye bogf\u00f8ringslov, og som er registreret hos Erhvervsstyrelsen.<\/p>\n

    Der indf\u00f8res ligeledes krav om at bilag skal opbevares digitalt i bogf\u00f8ringssystemet.<\/p>\n

    Der kan dog anvendes egne udviklede bogf\u00f8ringssystemer uden at disse registreres, s\u00e5fremt systemet lever op til kravene i bogf\u00f8ringsloven. Anvendes et eget udviklet system, er det virksomhedens eget ansvar at sikre at bogf\u00f8ringssystemet lever op til kravene.<\/p>\n

    Bem\u00e6rk, at virksomhedens registreringer og bilag skal opbevares digitalt p\u00e5 en server hos en udbyder eller hos en tredjepart. Alternativt skal en fuldst\u00e6ndig sikkerhedskopi opbevares hos en tredjepart. Det er s\u00e5ledes ikke tilstr\u00e6kkeligt, at virksomheden selv opbevarer digitale registreringer og digitale bilag.<\/p>\n

    P\u00e5 nuv\u00e6rende tidspunkt er det usikkert om loven har virkning allerede for virksomheder med regnskabsafslutning pr. 30. juni 2022 eller den f\u00f8rst vil f\u00e5 virkning for regnskabs\u00e5r der starter 1. januar 2023 og senere.<\/p>\n

    Erhvervsstyrelsen forventes snarest at komme med en n\u00e6rmere vejledning i forhold hertil.<\/p>\n

    Vi vil l\u00f8bende holde dig opdateret i forhold til de nye krav som den nye bogf\u00f8ringslov medf\u00f8rer.<\/p>\n

    Har du sp\u00f8rgsm\u00e5l til den nye bogf\u00f8ringslov, s\u00e5 tag kontakt til din daglige revisor og h\u00f8r n\u00e6rmere.<\/p>\n","protected":false},"excerpt":{"rendered":"

    Folketinget har den 19. maj 2022 vedtaget en ny bogf\u00f8ringslov. Den nye lov kommer, p\u00e5 sigt, til at p\u00e5virke alle virksomheder i Danmark. De fleste virksomheder p\u00e5virkes allerede fra 1. juli 2022 af den nye lov. Nedenfor har vi oplistet de vigtigste \u00e6ndringer for virksomheder i regnskabsklasse B og C. De virksomheder der er placeret […]<\/p>\n","protected":false},"author":6,"featured_media":2534,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17],"tags":[],"class_list":["post-2530","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nyheder"],"acf":[],"yoast_head":"\nNy bogf\u00f8ringslov \u2013 \u00e6ndringer allerede fra 1. juli 2022 - Ecovis i Danmark<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ecovis.com\/denmark\/dk\/ny-bogfoeringslov-aendringer-allerede-fra-1-juli-2022\/\" \/>\n<meta property=\"og:locale\" content=\"da_DK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ny bogf\u00f8ringslov \u2013 \u00e6ndringer allerede fra 1. juli 2022 - Ecovis i Danmark\" \/>\n<meta property=\"og:description\" content=\"Folketinget har den 19. maj 2022 vedtaget en ny bogf\u00f8ringslov. Den nye lov kommer, p\u00e5 sigt, til at p\u00e5virke alle virksomheder i Danmark. De fleste virksomheder p\u00e5virkes allerede fra 1. juli 2022 af den nye lov. Nedenfor har vi oplistet de vigtigste \u00e6ndringer for virksomheder i regnskabsklasse B og C. 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Den nye lov kommer, p\u00e5 sigt, til at p\u00e5virke alle virksomheder i Danmark. De fleste virksomheder p\u00e5virkes allerede fra 1. juli 2022 af den nye lov. Nedenfor har vi oplistet de vigtigste \u00e6ndringer for virksomheder i regnskabsklasse B og C. 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