Annual report for an ApS: deadlines, requirements and price
Written by Mads Antonsen · bookkeeper at Numina
Updated July 16, 2026
If you own an ApS, you must file an annual report with the Danish Business Authority every year — whether or not there's been any activity. Here are the deadlines, the requirements, and what being late costs.
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.
Stop keeping track of all this yourself
Numina's bookkeepers and AI handle bookkeeping, VAT and deadlines for you — at a fixed price with no lock-in. Accounting software included.
When is the deadline for the 2025 annual report?
By 30 June 2026 if the company follows the calendar year. The deadline is 6 months after the end of the financial year.
Does a dormant ApS also have to file?
Yes. Even a dormant ApS must file an annual report every year — otherwise it risks fees and ultimately compulsory dissolution.
Can I prepare and file it myself?
Technically yes, via the Business Authority's Regnskab Basis. But it must meet the Financial Statements Act's requirements, and mistakes are costly — most owners have a bookkeeper or accountant prepare it.