What changed, what iXBRL actually is, who it applies to, when you must file - and what to do next. No jargon.
If your financial year ends on or after 1 January 2025, your årsrapport must be sent to Erhvervsstyrelsen as one iXBRL file. A PDF is no longer accepted.
Until now, many companies sent Erhvervsstyrelsen two things: a PDF for people to read, and a separate XBRL data file for computers. That is ending. Now one iXBRL file does both jobs.
Two files that had to match. If a number differed, nobody could be sure which one was right.
One source of truth. What you read is exactly what the computer reads.
iXBRL stands for inline XBRL. XBRL (eXtensible Business Reporting Language) is the global standard for describing financial figures so computers understand them. "Inline" means those descriptions sit inside the report itself.
Think of a price tag in a shop. You see the price; the scanner reads the barcode. iXBRL works the same way - you read the report, the computer reads the hidden label telling it "this is revenue, in DKK, for 2025".
Your årsrapport as a web page (XHTML). It opens in any browser and looks like the report you approved.
Hidden labels on each figure, saying what it is, its currency and the period it covers.
The official dictionary of labels, published by Erhvervsstyrelsen, so every company describes figures the same way.
Automatic checks that totals add up and the right labels are used. A file that fails is rejected.
Danish companies are grouped into reporting classes by size under the Danish Financial Statements Act (Årsregnskabsloven). A company falls into a class when it stays within two of the three limits for two years in a row.
Personally owned businesses without limited liability.
Small companies: up to DKK 44m balance sheet, DKK 89m revenue, 50 employees.
Medium (up to DKK 156m / 313m / 250 employees) and large companies above that.
Listed and state-owned public companies. Listed issuers also file ESEF.
Year ending 31 Dec 2025 → due 30 June 2026
Year ending 31 Dec 2025 → due 30 April 2026
Erhvervsstyrelsen cannot extend the deadline.
On or after 1 January 2025? The iXBRL-only rule applies to you.
6 months for classes B and C, 4 months for class D. Use our filing check →
Word, Excel or PDF - no change to how you write it.
Every figure is tagged to the Erhvervsstyrelsen taxonomy and validated. This is what XBRTags does for you.
Upload via Regnskab Basis, Regnskab Special or certified software, log in with MitID Erhverv and keep the receipt.
The global standard for describing financial figures so computers can read them.
A readable report with XBRL labels built in - one file for people and computers.
The official dictionary of labels figures are tagged with.
The hidden label on a figure saying what it is, its unit and its period.
The Danish annual report filed with Erhvervsstyrelsen.
The EU format for annual reports of companies listed on regulated markets.
From balance sheet dates on or after 1 January 2025, companies must file their årsrapport with Erhvervsstyrelsen in inline XBRL (iXBRL) only. The previous practice of filing a PDF together with a separate XBRL file is no longer accepted.
iXBRL is your normal annual report, readable in any web browser, with invisible labels attached to every number. People read the report as usual; computers read the labels to understand each figure automatically.
Plain XBRL is a data file only computers can read, so it used to be filed next to a PDF. iXBRL puts the data inside the readable report, so one file does both jobs.
It applies to every company that must file an årsrapport - reporting classes B, C and D, including ApS and A/S companies and Danish subsidiaries of foreign groups. Class A personally owned businesses are generally exempt.
Within 6 months of your financial year end for reporting classes B and C, and within 4 months for class D. For a year ending 31 December 2025 that is 30 June 2026 for classes B and C, and 30 April 2026 for class D.
No. Erhvervsstyrelsen has no power to extend the filing deadlines.
Erhvervsstyrelsen sends a reminder giving eight more working days. After that, management is charged DKK 500, 2,000 and 3,000, and continued failure can ultimately lead to the company being dissolved.
The primary statements such as the balance sheet and income statement, the Management's Review, and mandatory entity information including company name, CVR number, reporting period and address. Notes and accounting policies are tagged as blocks, phasing in from 2026.
No. You prepare and approve the report as usual. The iXBRL conversion and tagging is applied to the finished report.
No. ESEF also uses iXBRL, but it is a separate EU regime for companies listed on a regulated market such as Nasdaq Copenhagen, supervised by Finanstilsynet and mandatory since financial year 2021. Listed companies may need both.
Through Erhvervsstyrelsen's Regnskab Basis or Regnskab Special, or directly from certified software, logging in with MitID Erhverv. The report package may be up to 100 MB.
Send us your finished årsrapport in Word, Excel or PDF. We return a validated iXBRL file tagged to the Erhvervsstyrelsen taxonomy, at a fixed price quoted within one business hour, with unlimited revisions until it is accepted.
Send your årsrapport. A specialist replies within one business hour with a fixed price.
XBRTags B.V. · Rietbaan 2, 2908 LP Capelle aan den IJssel, The Netherlands · hello@xbrtags.dk
