The Numina blog on VAT, tax and accounting
Straight answers about the rules for the self-employed in Denmark — written by the bookkeepers behind Numina. No noise, just what you need to know.
Dinero, Billy or e-conomic — or a bookkeeper?
DIY accounting software or a bookkeeper with the software included? An honest comparison of Dinero, Billy, e-conomic and Numina.
Published August 1, 2026
Client entertainment or staff cost? Deductions for meals, gifts and parties
Client dinners, Christmas parties, wine gifts: what's deductible in Denmark — and by how much? Entertainment vs. staff costs vs. advertising.
Published July 24, 2026
Annual report for an ApS: deadlines, requirements and price
Every Danish ApS must file an annual report with the Business Authority within 6 months of year-end. See the requirements, deadlines and prices.
Published July 16, 2026
What must an invoice contain? The 10 legal requirements
The Danish VAT rules for a valid invoice — plus simplified invoices, credit notes and invoicing without VAT.
Published July 7, 2026
Holding company: pros, cons — and when it makes sense
Tax-free dividends, joint taxation and what the structure requires in bookkeeping and annual reports. The pros and cons of a Danish holding company, explained simply.
Published June 24, 2026
Salary or dividends: how should you pay yourself from your ApS?
Salary is deductible for the company; dividends are taxed gently up to the threshold. How Danish owner-managers combine the two smartly.
Published June 10, 2026
KPIs and budgets: how to read the numbers in your own accounts
Dækningsbidrag, soliditetsgrad, likviditetsbudget and the other Danish key figures — what they mean and what to use them for.
Published May 28, 2026
Deductions for the self-employed: what can you deduct — and how?
Software, phone, home office, mileage and depreciation: the key Danish deductions for the self-employed in one place, with rates and pitfalls.
Published May 18, 2026
B-skat and acontoskat: how tax is paid during the year
The self-employed pay B-skat and companies pay acontoskat. See the instalments, the deadlines and how to avoid back taxes.
Published May 5, 2026
Sole proprietorship or ApS: which should you choose?
Liability, tax, capital requirements and admin — the real differences between a Danish sole proprietorship and an ApS, and when to switch.
Published April 22, 2026
From CVR number to NemKonto: the terms you meet when starting a company
CVR number, vedtægter, reelle ejere, NemKonto — the terms you meet when registering and running a Danish company, explained simply.
Published April 9, 2026
VAT deductions: what can you reclaim — and how much?
Full, partial or no VAT deduction? The Danish rules for restaurants, hotels, phones, cars and client entertainment — explained simply.
Published March 31, 2026
Danish VAT deadlines 2026: when do you file?
All 2026 VAT deadlines for quarterly and half-yearly filing in Denmark — and what a missed deadline costs. Numina files automatically and on time.
Published March 16, 2026
What does an accountant (revisor) cost for a small business?
Hourly rates, annual report prices and when a bookkeeper is enough. What Danish accountants typically charge in 2026 — and what you can save.
Published March 3, 2026
The accounting ABC: from debet to egenkapital
Debet and kredit, balance, egenkapital, periodisering — the most important Danish accounting terms explained briefly and concretely.
Published February 19, 2026
The new Bookkeeping Act: who must keep digital books — and when?
Denmark's Bookkeeping Act now requires digital bookkeeping in a registered system — from 2026 also for sole traders above DKK 300,000. The rules here.
Published February 6, 2026
Danish VAT for beginners: how VAT works in your business
Output VAT, input VAT and deductions explained simply — with a worked example. Everything you need to know about Danish VAT (moms).
Published January 26, 2026
What does a bookkeeper cost in 2026?
Hourly rates, fixed-price plans and what drives the bill up. What bookkeeping typically costs in Denmark — and when you're overpaying.
Published January 14, 2026
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