Changes and checks
Every figure in the start guide comes from a source and has a date of its last check. These are the figures we have checked, newest first. We do not keep earlier values, so the list shows when a figure was last checked, not what it was before.
Latest check: October 6, 2026
24 figures with a source and a date
| Checked | Figure | Value | Source |
|---|---|---|---|
| Fee to register an ApS | erhvervsstyrelsen.dk | ||
| Turnover at which digital bookkeeping is required | erhvervsstyrelsen.dk | ||
| Fee to change a registration | erhvervsstyrelsen.dk | ||
| Fee to register a sole proprietorship | erhvervsstyrelsen.dk | ||
| Holiday pay: fee | virk.dk | ||
| Holiday pay: interest | virk.dk | ||
| PMV: annual turnover limit | skat.dk | ||
| PMV: the CVR number is renewed after | skat.dk | ||
| Turnover limit in the Danish tax agency's VAT guide | skat.dk | ||
| Half-yearly VAT: first deadline | skat.dk | ||
| Half-yearly VAT: second deadline | skat.dk | ||
| Labour market contribution (AM-bidrag) | Arbejdsmarkedsbidragsloven (retsinformation.dk) | ||
| Preliminary tax: first deadline | Selskabsskatteloven (retsinformation.dk) | ||
| Preliminary tax: second deadline | Selskabsskatteloven (retsinformation.dk) | ||
| Corporate tax | Selskabsskatteloven (retsinformation.dk) | ||
| Holiday pay: accrual | virk.dk | ||
| Annual report: deadline after the financial year ends | Årsregnskabsloven (retsinformation.dk) | ||
| Audit exemption: balance sheet total | Årsregnskabsloven (retsinformation.dk) | ||
| Audit exemption: average full-time employees | Årsregnskabsloven (retsinformation.dk) | ||
| Audit exemption: net revenue | Årsregnskabsloven (retsinformation.dk) | ||
| Minimum share capital of an ApS | virk.dk | ||
| Retention of accounting records | Bogføringsloven § 12 (retsinformation.dk) | ||
| VAT rate | svmn.dk | ||
| Turnover at which VAT registration becomes mandatory | svmn.dk |
Figures we have not yet checked against a source are not listed here and are not presented as fact in the guide.
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