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XBRTags - Digital Reporting, Data Intelligence, Compliance Contact Us
Inline XBRL only · balance dates from 1 Jan 2025

Årsrapport & ESEF iXBRL for Denmark. Filed right, every time.

Send us your årsrapport or Annual Financial Report in Word, Excel or PDF. We tag it to the Erhvervsstyrelsen or ESMA ESEF taxonomy and return a validated iXBRL file - fixed price, unlimited revisions, support until it is accepted.

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Digital Reporting|Data Intelligence|Compliance|Erhvervsstyrelsen|Finanstilsynet|Nasdaq Copenhagen| Digital Reporting|Data Intelligence|Compliance|Erhvervsstyrelsen|Finanstilsynet|Nasdaq Copenhagen|
Filing Obligation Check

What must you file - and by when?

Five quick questions based on the Danish Financial Statements Act. Share your details and get your filing regime, reporting class, format, authority and exact deadline.

Danish reporting classes

Indicative · thresholds per the Danish Financial Statements Act
Class A
Personally owned - generally exempt from filing.
Class B
Small: up to DKK 44m / 89m / 50 employees.
Class C
Medium up to DKK 156m / 313m / 250; large above.
Class D
Listed and state-owned - IFRS, 4-month deadline.
What we file

Three Danish regimes. One specialist team.

No software to licence and no taxonomy to learn. You send the report; we return a validated, submission-ready file.

Priority filing
DK GAAP · Erhvervsstyrelsen

Årsrapport iXBRL

The annual report for reporting classes B, C and D, tagged to the Erhvervsstyrelsen taxonomy including the Management's Review and CVR entity information.

Priority filing
Nasdaq Copenhagen · Finanstilsynet

ESEF iXBRL

Annual Financial Reports for listed issuers, tagged to the ESMA ESEF taxonomy with detail and block tagging and an audit-ready mapping report.

IFRS · Erhvervsstyrelsen

IFRS iXBRL

Mandatory for reporting class D and optional for others. Primary statements and notes tagged to the IFRS entry points, group accounts included.

01DK GAAP · Erhvervsstyrelsen

Årsrapport iXBRL

The Danish annual report, filed with Erhvervsstyrelsen. For balance sheet dates from 1 January 2025 the årsrapport must be filed in inline XBRL only - one document that people can read and machines can process. We convert your report and tag it to the Erhvervsstyrelsen taxonomy.

Deadline
6 months after year end (B/C)

Who must file

✓Reporting class B - small ApS and A/S companies. Balance sheet, income statement and limited notes.
✓Reporting class C - medium and large companies, adding cash flow, management commentary and fuller notes.
✓Danish subsidiaries of foreign groups, cooperatives and foundations with a filing obligation.
✗Class A personally owned businesses are generally exempt from filing an årsrapport.

At a glance

AuthorityErhvervsstyrelsen
FrameworkDK GAAP (Årsregnskabsloven)
TaxonomyErhvervsstyrelsen taxonomy
FormatInline XBRL (iXBRL)
Filing channelRegnskab Basis / Regnskab Special
LoginMitID Erhverv
Deadline6 months after year end (B/C)
Package limit100 MB · .xhtml / .html / .htm

What XBRTags handles

✓
Reporting-class mapping

We confirm your class and map every line item to the right entry point of the taxonomy.

✓
Management's Review

Tagged alongside the primary statements, as the taxonomy requires.

✓
CVR entity information

Company name, CVR number, reporting period and address - mandatory on every filing.

✓
Extensions and anchoring

Company-specific items get extensions anchored to the nearest standard concept.

✓
Block tagging, 2026-ready

Notes and accounting policies phase in from 2026 - we prepare you now.

✓
Validated Report Package

Delivered ready to upload, with unlimited revisions until accepted.

Common question
Can we still file a PDF next to the XBRL file?

No. For balance sheet dates from 1 January 2025, Erhvervsstyrelsen accepts the årsrapport in inline XBRL only. The PDF-plus-XBRL pair is no longer accepted.

All FAQs →
02Nasdaq Copenhagen · Finanstilsynet

ESEF iXBRL

Issuers on Nasdaq Copenhagen's regulated market file their Annual Financial Report under the European ESEF regime, supervised by Finanstilsynet. We tag the consolidated IFRS statements to the ESMA ESEF taxonomy, with block tagging of the notes and an audit-ready mapping report.

Deadline
4 months after year end

Who must file

✓Issuers on Nasdaq Copenhagen - shares or bonds admitted to trading on the regulated market.
✓Half-year reports are normally expected; Q1 and Q3 ESEF filings are usually voluntary.
✓Banks, insurers and pension entities may face iXBRL duties under sector rules.
✗Nasdaq First North companies are outside ESEF, though årsrapport duties still apply.

At a glance

SupervisorFinanstilsynet
MarketNasdaq Copenhagen (regulated)
TaxonomyESMA ESEF (IFRS-based)
FormatiXBRL report package (.zip)
Mandatory sinceFY 2021
Block taggingMandatory from FY 2022
Deadline4 months after year end
Also publishedVia Erhvervsstyrelsen

What XBRTags handles

✓
ESMA taxonomy mapping

Every line item mapped to the ESMA ESEF concept, with anchored extensions.

✓
Detail + block tagging

Primary statements in detail; notes and accounting policies as blocks.

✓
Full ESMA validation

Run against the complete rule set before the file reaches you.

✓
Audit-ready documentation

Mapping walkthrough and anchoring report for your auditor.

✓
Interim reports

Half-year and voluntary quarterly ESEF filings on request.

✓
Group coordination

ESEF for the parent alongside årsrapport filings for Danish subsidiaries.

Common question
Do we have to file interim reports in ESEF?

The annual financial report is the mandatory ESEF filing. Half-year reports are normally expected of listed issuers, while Q1 and Q3 in ESEF are usually voluntary.

All FAQs →
03IFRS · Erhvervsstyrelsen

IFRS iXBRL

For companies that prepare the årsrapport under IFRS rather than Danish GAAP. IFRS is mandatory for reporting class D under the IFRS Regulation, and many groups adopt it voluntarily for consistency. We tag primary statements and notes to the IFRS entry points of the Erhvervsstyrelsen taxonomy.

Deadline
4 months after year end (class D)

Who must file

✓Reporting class D - listed and state-owned companies, which must apply IFRS.
✓Groups opting into IFRS - often subsidiaries following a listed parent for consistency.
✓Consolidated reporters filing group IFRS accounts with Erhvervsstyrelsen.
✗DK GAAP reporters file the standard årsrapport instead - see section 01.

At a glance

AuthorityErhvervsstyrelsen
FrameworkIFRS (IFRS Regulation)
TaxonomyIFRS entry points, Erhvervsstyrelsen taxonomy
FormatInline XBRL (iXBRL)
Filing channelRegnskab Special / certified software
Mandatory forReporting class D
Deadline4 months after year end (class D)
UpdatesTaxonomy refreshed annually

What XBRTags handles

✓
IFRS entry-point mapping

Every line item mapped to the correct IFRS concept in the Danish taxonomy.

✓
Primary statements

Balance sheet, income statement, cash flow and equity movements, line by line.

✓
Group accounts

Consolidated and standalone entities handled in one coordinated engagement.

✓
Annual taxonomy tracking

We apply each year's IFRS taxonomy update so you do not have to.

✓
Auditor-ready output

Mapping report your auditor can review without back-and-forth.

✓
Unlimited revisions

Auditor queries and late changes included until the filing is accepted.

Common question
We report under IFRS but are not listed. Does this apply to us?

Yes. If your årsrapport is prepared under IFRS, it is tagged to the IFRS entry points regardless of listing. The 4-month deadline applies to class D; classes B and C keep 6 months.

All FAQs →
The 2025 mandate

The PDF-plus-XBRL era is over.

For balance sheet dates from 1 January 2025, Erhvervsstyrelsen accepts the årsrapport in one format only: inline XBRL. One document now serves the reader and the machine. Block tagging of notes and accounting policies phases in from 2026.

Read the full mandate guide →
6 mo
Filing deadline for reporting classes B and C
4 mo
Class D - listed and state-owned companies
Late filing: reminder with 8 working days, then charges of DKK 500, 2,000 and 3,000 - and ultimately compulsory dissolution. Erhvervsstyrelsen cannot extend the deadlines.
How it works

Four steps. Fully managed.

1

Send the report

Word, Excel or PDF through our secure EU-hosted portal.

2

Fixed quote

Scope, delivery date and one fixed price within one business hour.

3

Specialist tagging

Tagged by a named specialist, two-layer QC and full validation.

4

Delivered and filed

Standard in 3 business days. Revisions free until accepted.

Start with step 1 today.

Send your report - fixed price within one business hour, delivered in 3 business days.

3
Business days, standard
99%
Accepted first time
15+
Years of XBRL expertise
ISO
27001 & 9001:2015
FAQ

Danish iXBRL, answered.

Everything about the iXBRL mandate, the årsrapport, ESEF, deadlines and filing with Erhvervsstyrelsen - in plain language.

The iXBRL mandate

What is iXBRL, and why is it required in Denmark?+

iXBRL (inline XBRL) is your normal annual report in web format (XHTML), with machine-readable XBRL tags attached to every figure. Erhvervsstyrelsen requires it so one file can be read by people and processed automatically by computers, instead of receiving a PDF and a separate data file that might not match.

The iXBRL mandate

When does the iXBRL requirement for the årsrapport start?+

It applies to every årsrapport with a balance sheet date on or after 1 January 2025. For most companies that means the annual report for financial year 2025, filed in 2026.

The iXBRL mandate

Can we still file a PDF together with a separate XBRL file?+

No. For balance sheet dates from 1 January 2025, Erhvervsstyrelsen accepts the årsrapport in inline XBRL only. The old combination of a readable PDF plus a separate XBRL file is no longer accepted.

Who must file

Which companies must file their årsrapport in iXBRL?+

Every company that must publish an årsrapport: ApS, A/S, P/S and similar companies in reporting classes B, C and D, including Danish subsidiaries of foreign groups. Class A personally owned businesses are generally exempt.

Who must file

How do I know if my company is reporting class B, C or D?+

Classes are set by the Danish Financial Statements Act (Årsregnskabsloven). Class B is small: up to DKK 44m balance sheet, DKK 89m revenue and 50 employees. Class C medium goes up to DKK 156m, DKK 313m and 250 employees, with large companies above that. You fall into a class when you stay within two of the three limits for two years in a row. Class D covers listed and state-owned public companies. Our Filing Obligation Check on this page works it out for you.

Deadlines

What is the filing deadline for the årsrapport?+

Reporting classes B and C must file within 6 months of the financial year end - 30 June 2026 for a year ending 31 December 2025. Class D must file within 4 months - 30 April 2026 for the same year end. Erhvervsstyrelsen cannot extend these deadlines.

Deadlines

What happens if the årsrapport is filed late?+

Erhvervsstyrelsen first sends a reminder giving eight more working days. After that, management is charged DKK 500 for the first month, DKK 2,000 for the second and DKK 3,000 in total for the third. If the report is still missing, the company can ultimately be compulsorily dissolved.

Tagging

What exactly must be tagged in the årsrapport?+

The primary statements - balance sheet, income statement and, where required, cash flow statement - the Management's Review, and mandatory entity information: company name, CVR number, reporting period and address. Notes and accounting policies follow as block tags from 2026.

Tagging

What is the Erhvervsstyrelsen taxonomy?+

It is the official dictionary of XBRL labels published by Erhvervsstyrelsen. Every figure in your årsrapport is tagged with a label from it, so all Danish companies describe the same items in the same way. It has DK GAAP and IFRS versions and is updated regularly.

Tagging

What is block tagging, and when does it apply?+

Block tagging means tagging a whole section of text, such as a note or an accounting policy, as one unit rather than figure by figure. For the årsrapport it phases in from 2026. For ESEF filers it has been mandatory since financial year 2022.

ESEF

What is ESEF, and who must file it in Denmark?+

ESEF (European Single Electronic Format) is the EU iXBRL format for the Annual Financial Report. It applies to companies whose shares or bonds are admitted to trading on a regulated market such as Nasdaq Copenhagen, supervised by Finanstilsynet, and has been mandatory since financial year 2021. Companies on Nasdaq First North are outside ESEF but still file an årsrapport.

ESEF

Do listed companies need both ESEF and the årsrapport in iXBRL?+

Often yes. The ESEF Annual Financial Report is filed under the EU regime supervised by Finanstilsynet, and the årsrapport is filed with Erhvervsstyrelsen. We coordinate both in one engagement so figures and tags stay consistent.

ESEF

Do we have to file interim reports in ESEF?+

The annual financial report is the mandatory ESEF filing. Half-year reports are normally expected of listed issuers, while Q1 and Q3 ESEF filings are usually voluntary, driven by investors or group policy.

IFRS

Do I need IFRS iXBRL or Årsrapport iXBRL?+

It depends on your accounting framework. Reporting class D must use IFRS, so it files IFRS iXBRL. Most other companies prepare the årsrapport under DK GAAP (Årsregnskabsloven) and file Årsrapport iXBRL. Companies in lower classes may opt into IFRS, often to follow a listed parent.

Filing

How is the iXBRL file submitted to Erhvervsstyrelsen?+

You upload it through Erhvervsstyrelsen's Regnskab Basis or Regnskab Special, or directly from certified software, logging in with MitID Erhverv. The report package can be up to 100 MB and may use the .xhtml, .html or .htm extension. Keep the receipt as proof of filing.

Working with XBRTags

Do we need to change how we prepare the årsrapport?+

No. You prepare and approve the årsrapport exactly as you do today, in Word, Excel or PDF. We convert the finished report to iXBRL and apply the tags.

Working with XBRTags

How much does iXBRL tagging cost?+

Every engagement is quoted to its actual scope - the pages, line items and notes in your report. Send your report and we return one fixed price within one business hour. Revisions are unlimited and included, with no hidden fees.

Working with XBRTags

How long does iXBRL tagging take?+

Standard delivery is three business days from receiving your final report. An expedited 24–48 hour option is available if your deadline is close.

Working with XBRTags

What exactly does XBRTags deliver?+

A validated iXBRL report package, tagged to the Erhvervsstyrelsen or ESMA ESEF taxonomy, ready to upload - plus a mapping report your auditor can review. Every file is tagged by a named specialist, checked twice and validated before delivery, and we support you until the filing is accepted.

Meet us

Book a 20-minute conversation.

Met us at the conference, or planning your 2025 filing? Leave your details and a specialist will call you back at a time that suits.

XBRTags across Europe

Also filing in the Netherlands and Finland.