What is a regnskabsklasse (reporting class)?

In short

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.

In practice

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.

Go deeper: Annual report for an ApS: deadlines, requirements and price

Related terms

• Årsrapport (annual report)
• Årsregnskabsloven (the Financial Statements Act)
• Revisionspligt (audit requirement)
• See every term in the dictionary

Tired of looking things up? At Numina your own bookkeeper handles bookkeeping, VAT and deadlines — at a fixed price. Read about your bookkeeper at Numina