Digital filing (Digital indberetning)

What it means

Danish companies file their annual report electronically to Erhvervsstyrelsen through virk.dk, in structured XBRL form rather than as a plain PDF. There are two routes: Regnskab Basis, a self-service tool for class B companies that generates the tagged file for you, and Regnskab Special, required for classes C and D (and class B companies that elect certain higher-class rules), where the company supplies the structured file itself.

For balance-sheet dates on or after 1 January 2025, the annual report can only be filed in Inline XBRL (iXBRL): a single human- and machine-readable file replaces the earlier separate XBRL and PDF.

You don't email a PDF to the authorities. You submit a structured file through virk.dk, and software can even submit it “system-to-system” directly from your reporting tool.

How it relates to nearby concepts

Digital filing is the Danish equivalent of the EU's ESEF mandate for listed companies. Both rely on Inline XBRL and on validation against the filing taxonomy before submission.

Common misunderstandings

• You can still file a PDF: From balance day 1 January 2025, Danish annual reports must be filed in Inline XBRL only.
• Every company uses the same system: Class B can use Regnskab Basis; classes C and D must use Regnskab Special.