What does an accountant (revisor) cost for a small business?
Written by Mads Antonsen · bookkeeper at Numina
Updated July 16, 2026
A Danish accountant (revisor) typically charges DKK 1,000–2,000 per hour, and an annual report for a small ApS often lands at DKK 8,000–25,000. But many small businesses pay for more than they need — here are the numbers and the alternatives.
Typical accountant prices
- Hourly rate, registered or state-authorised accountant: typically DKK 1,000–2,000
- Annual report for a small ApS without audit: often DKK 8,000–25,000
- Extended review or audit: substantially more — typically from DKK 25,000 and up
- Ongoing bookkeeping at an accountancy firm: often the same hourly rate — expensive for routine work
Do you even need an audit?
Most small companies don't. An ApS can opt out of audit if it stays below two of three thresholds for two consecutive years: DKK 8 million net revenue, DKK 4 million balance sheet and 12 full-time employees. Sole proprietorships are never audit-obliged.
Without an audit obligation, the real question is: who keeps your books during the year, and who prepares the annual report? That doesn't have to be an accountant.
Accountant or bookkeeper — the difference
The bookkeeper does the ongoing work: bookkeeping, bank reconciliation and VAT filing. The accountant audits and signs off accounts — small businesses typically only need one for the annual report or specific advice. A bookkeeper charges around DKK 400–700 per hour against the accountant's 1,000–2,000.
If you're paying accountant rates to get receipts posted, you're overpaying.
What you pay at Numina
At Numina, ongoing bookkeeping, VAT filing and the accounting software are bundled into one fixed monthly price from DKK 399 — and the annual report is a fixed-price add-on, including filing with the Business Authority and the Tax Agency. See all prices on the homepage and calculate your savings in 2 minutes.
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.
Is an accountant legally required in Denmark?
No — only companies above the audit thresholds must have their annual report audited. Most small ApS companies can opt out, and sole proprietorships are never obliged.
Can I manage with just a bookkeeper?
Yes, if you have no audit obligation. The bookkeeper keeps the books year-round, and at Numina we can also prepare and file your annual report as an add-on.
What does an annual report cost at Numina?
The annual report is a fixed-price add-on — see current prices on the homepage. No hourly billing.