Companies must securely store accounting material, cf. § 4, for 5 years from the end of the financial year to which the material relates.

The storage must ensure that the accounting records are not destroyed, disposed of or tampered with, just as the accounting records must be ensured against errors and abuse.

Accounting records are no longer required to be stored in Denmark.

There is no distinguish between accounting material in electronic and paper format.

Source: https://www.retsinformation.dk/eli/lta/2022/700