Annual report for an ApS: deadlines, requirements and price

The deadline: 6 months after year-end

The annual report must reach the Business Authority no later than 6 months after the financial year ends. If your company follows the calendar year, that means 30 June — the 2025 financial year must be filed by 30 June 2026.

Before filing, the annual report must be approved at the company's general meeting.

What must it contain?

Small ApS companies typically report under accounting class B, which requires among other things:

• Income statement and balance sheet
• Notes, including on employees and management loans
• Management statement
• A description of the accounting policies applied

What happens if you're late?

The Business Authority first sends a demand with a short extra deadline. Miss that, and the management is charged fees that grow with the delay — and ultimately the company can be sent to compulsory dissolution at the probate court. In other words: not a deadline to gamble with.

Does it need to be audited?

Only if the company is above the audit thresholds (two of three, two years running: DKK 8m revenue, DKK 4m balance sheet, 12 employees). Most small ApS companies opt out — but the accounts still have to be right, and that requires the bookkeeping to be in order all year.

Price: accountant vs. Numina

At an accountancy firm, an annual report for a small ApS typically costs DKK 8,000–25,000. At Numina it's a fixed-price add-on on top of your ongoing bookkeeping — including filing with the Business Authority and the Tax Agency. Because we've already booked the whole year, there's no catch-up work to pay for.

The terms behind it, briefly explained

Finally a quick glossary of the terms from this article — brief and concrete, the way we explain them to our customers.

What is an årsrapport (annual report)?

The årsrapport is the official annual report that companies (e.g. ApS) must file with the Danish Business Authority every year — within 6 months of the financial year-end.

For a calendar-year company the deadline is 30 June. Late filing costs fees and can ultimately lead to compulsory dissolution.

What is an årsregnskab (annual accounts)?

An årsregnskab is the yearly summary of the business's finances: income statement, balance sheet and notes. For companies it's part of the annual report; sole proprietors use it for their tax return.

Sole proprietorships don't file annual accounts with the Business Authority — but the figures are still needed for the tax return (oplysningsskema).

What is årsregnskabsloven (the Financial Statements Act)?

Årsregnskabsloven is the Danish act governing annual reports — what they must contain and when they must be filed.

The act groups businesses into reporting classes A-D by size, with more requirements the larger the class. For companies it sets, among other things, the 6-month filing deadline after year-end and the rules on audit and audit exemption.

What is a regnskabsklasse (reporting class)?

The reporting classes are the Financial Statements Act's size grouping of businesses — class A, B, C and D. The class decides how many requirements the annual report must meet.

Personally owned businesses are class A and file no annual report at all. The vast majority of ApS companies are class B — with lighter micro rules for the smallest — while medium and large companies are class C, and listed and state-owned ones class D.