OBS_VALUE: Until 2015, the Bookkeeping Act § 12 contained a requirement that accounting records should be stored in Denmark Finland, Iceland, Norway or Sweden. An undertaking could apply for a permission to store accounting records elsewhere. From March 1, 2015, accounting records stored electronically could be stored anywhere provided that the undertaking can – at any time – give Danish public authorities (which are under other legislation justified to require insight) online access from Denmark to the according records. As for accounting records stored in paper form this must be stored in Denmark Finland, Iceland, Norway or Sweden. 