Regulatory Alerts2026-05-13
Reporting of Annual Reports for Financial Companies in 2026
The Danish Business Authority and the Danish Financial Supervisory Authority mandate that all financial companies must submit board-approved annual reports and associated accounting and audit documents through designated digital portals starting 1 January 2026. Unlisted entities must use the virk.dk form for all documents, while listed companies must submit their board-approved annual reports via the OAM system but continue using virk.dk for supplementary audit and accounting files. General meeting-approved reports must be filed immediately upon approval via the "Accounting Special" form on virk.dk in the company-specific file format, with strict routing rules to ensure proper CVR register publication.
Sector News 26-02-2026 How to correctly report the annual report and other accounting and audit documents to the Danish Business Authority and the Danish Financial Supervisory Authority. We are currently receiving many inquiries from financial companies asking how they should report the annual report and other accounting and audit documents. In this sector news, you will get an overview of what you need to do as either an unlisted or a listed financial company.
You can check here whether your company type is subject to requirements for reporting the annual report.
Reporting of board-approved annual reports and accompanying documents
Is your company unlisted?
From 1 January 2026, you must report the following documents via the digital form "Report board-approved annual reports and other accounting documents" on virk.dk:
Board-approved annual reports
Audit reports (internal and external)
Section 8 declarations for securities dealers
Actuarial reports
Other relevant accounting and audit documents
How to do it:
Log in to virk.dk with MitID and select the relevant form.
Upload the required documents.
You will receive a receipt when the reporting is completed.
Is your company listed (with securities admitted to trading on a regulated market in the EU/EEA)?
·
You must report the board-approved annual report via the Danish Financial Supervisory Authority's OAM solution.
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You must continue to report the other accounting and audit documents via the digital form "Report board-approved annual reports and other accounting documents" on virk.dk, as mentioned above.
How to do it:
Log in with MitID and report the annual report via the OAM solution. Once logged in, in the 'Report company notification' window, click on 'Issuer'. After entering the basic data, on the 'Notification' page, you can select the document type 'Annual Report'.
Report the other documents via virk.dk by logging in with MitID, selecting the relevant form, and uploading the documents.
You will receive a receipt when the reporting is completed.
If you experience technical problems regarding reports to the Danish Financial Supervisory Authority's OAM, you can write to oamdrift@ftnet.dk.
Reporting of general meeting-approved annual reports
You must report general meeting or representative body-approved annual reports via the Danish Business Authority's digital form "Accounting Special" on virk.dk. You must do this immediately after the company's annual report has been approved at the general meeting or representative body meeting. This applies to all companies subject to the requirement to report to the Danish Business Authority, cf. Section 1, paragraph 1 of the reporting regulation [1].
Please note that the annual report must be reported in the file format applicable to your company. You can read more about these format requirements in the guide here.
How to do it:
Log in to virk.dk and select "Accounting Special".
Select "Reporting for financial companies" and upload your annual report as a PDF, ZIP file, or iXBRL.
The report is published in the CVR register, and you will receive a receipt.
Important: The reporting must be done via the entry "Reporting for financial companies". Other entries in the Accounting Special form will be automatically blocked if you attempt to report the annual report here.
If you experience problems with the reporting solution Accounting Special, you can contact the Danish Business Authority.
[1] Regulation on reporting to and publication of annual reports etc. in the Danish Business Authority for companies subject to accounting rules established by or pursuant to the legislation for financial companies etc. (Regulation no. 917 of 27/06/2025)
Questions regarding legal requirements for reports or file formats
Aksel Sloth Bækgaard Email: akse@ftnet.dk
Phone: +45 61 82 88 06
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