Business accounts statistics - large corporations
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What is your data used for?
Companies in the non-agricultural private sector report detailed financial data on their profit/loss, balance and this year’s investments etc. - data that cannot be obtained from the Danish Tax Agency or the Danish Business Authority. Your reporting is therefore necessary in order to illustrate the economic situation and the development in the business sector. The statistics are used in Denmark and the EU for analyses, political decisions, regulations, support schemes, and are included in the Danish national accounts. The statistics are also used by industry organisations, such as the Danish Industry. See the latest news from the statistics at the bottom of the page (in Danish).
Key figures from the statistics
Start the survey
If you want your accountant/auditor to report on your behalf, you must first create a business power of attorney. Read about the agreement here: Create a business power of attorney, if your accountant/auditor reports on your behalf.
Guidance, preparation and draft
Overview of the survey questions
You can download an overview of all the questions in the survey below - as a draft or as part of preparation for your report.
Please note, that some items in the online form can be pre-filled with relevant information from the company's annual financial report, previously submitted to the Danish Business Authority. Items that may be pre-filled are marked in the draft. Read more: Is data from the annual financial report submitted to the Danish Business Authority reused?
Typical time spent per report is approximately 1 hour.
See all of the questions: Business accounts statistics - large corporations (PDF - draft)
Parent companies
If your company is a parent company, you should only report data for the parent company – not consolidated financial data and not for the entire group.
Your report must always contain:
- The profit and loss statement (items no. 1-19), such as revenue, purchases of goods (materials), external labour/cost of subcontractors, rent and operational leasing. This data is usually found in the specifications to either the internal annual financial report or the annual tax report.
- Balance sheet items, which can be found in the annual financial report.
- Investments for the year, which can usually be found in the annual financial report, the internal annual financial report or the annual tax report.
- Internal transactions for some entries, if your company is required to report these.
Staggered financial year
Companies with a staggered financial year must report for the financial year that has ended between 1 May 2025 and 30 April 2026.
Why do you need to report internal transactions?
Selected companies (CVR numbers), that are a part of the largest and most complex business groups in Denmark, are required to report certain internal transactions with selected Danish companies in the group. If your company is required to do so, it will be specified in the online form.
This means that for some of entries in the form, you are required to report both the total amount and the portion of that total, which pertains to internal transactions with the selected companies.
Statistics Denmark requires the information on internal transactions to consolidate the Danish segment of your operations. This is done to both enhance the quality and precision of statistics and fulfill obligations under EU laws. Reporting the internal transactions is thus mandatory according to the Act on Statistics Denmark, Section 8-12a which obliges companies to report data for statistical use.
The new classification of economic activities concerning Danish companies - Dansk Branchekode 2025 (DB25) - became effective as of 1 January 2025. At Statistics Denmark the new DB25 classifications will be gradually implemented in the data collection processes for all our business statistics over the course of the year 2026.
The new classification contains a new definition of factoryless goods production. This definition may have an effect on the way companies are asked to report in the following ways:
- Some businesses that have not previously been classified as manufacturing businesses will be classified as manufacturing businesses in the new DB25 classification. Companies placed in this category may - going forward - be included in the sample of manufacturing businesses that have to report to Statistics Denmark.
- Some goods, previously designated as purchased goods, must – going forward – be reported as self-produced goods manufactured by a subcontractor (factoryless goods production).
The expanded definition of manufacturing reflects an increasing globalisation across manufacturing companies. Given this new situation, it is no longer solely ownership of raw materials or the means of production that determines if a company is classified as a goods producer.
In DB25 a factoryless goods producer (FGP) is defined as a contracting entity that:
- controls the production of goods by performing the initiating activities and delivering the technical specifications (intangible assets and rights) necessary to produce these goods, BUT outsources the entire - or parts of the - material transformation necessary to produce the goods.
The new definition of FGPs in DB25 has an impact on the definition of manufacturing methods:
Regular production - unchanged definition:
- The company owns the factory, raw materials and finished goods.
Turnover from regular production is reported as turnover from own production (unchanged).
- The company has its products manufactured at an external factory, but owns the raw materials and finished goods. The company rents the labour at the external factory.
and/or
- The company has its products manufactured at an external factory. The company provides the design, owns the intangible assets and has, otherwise, control over the production process.
Please note that the external factory that manufactures the goods may be a sister or subsidiary company located in or outside Denmark.
- The company has its products manufactured at an external factory, but owns the raw materials and finished goods. The company rents the labour at the external factory.
Please note that the external factory that manufactures the goods may be a sister or subsidiary company located in or outside Denmark.
Impact on reporting to Business accounts statistics - large corporations
Starting with the report regarding the year 2025 (request in June 2026), your report must be aligned with the new definition of factoryless production if the form contains questions regarding this.
Going forward: Turnover from factoryless goods production, where the company owns the design, rights, etc. of externally manufactured goods, must (regardless of ownership of raw materials) be included under item 1a. Net turnover for own production of goods and services, and consumption of goods for factoryless goods production must be reported under item 4a. Purchases of raw materials, consumables and packaging.
Previously: Turnover from factoryless goods production, where the company was the owner of designs, rights, etc., of externally manufactured goods - but not the owner of the raw materials - had to be included under item 1b. Net turnover for goods for resale (commodities), and consumption of goods for factoryless goods production had to be included under item4b. Purchases of goods for resale.
Additional information and guidance
We are aware that changes in definitions and the classification of goods may require additional time for declaring - especially during the transition phase. We are here to help make the transition as easy as possible for you. If you have any questions, please contact us for guidance on the individual reports and the new classification of economic activities, DB25:
Questions regarding DB25 (Dansk Branchekode 2025):
- Please contact our classification of economic activities team at: branche@dst.dk.
For general questions about the declaration:
- Contact Statistics Denmark at: regnstor@dst.dk.
Click on "Start reporting" at the top of this page and report using MitID Erhverv.
Some entries in the online form may be pre-filled with information from the electronic annual report (XBRL report) that you have reported to the Danish Business Authority.
- When logged in, you can report to multiple statistics and for multiple periods.
- If the reporting process is interrupted, you can save a draft.
- You can reopen and correct submitted reports using MitID Erhverv.
Deadlines
| Period | Deadline |
|---|---|
| Year of 2025 | 6 July 2026 |
| Period | Deadline |
|---|---|
| Year of 2022 | 30 June 2023 |
| Year of 2023 | 1 July 2024 |
| Year of 2024 | 1 July 2025 |
Frequently asked questions
Reporting is mandatory by law.
Due to EU legislation, Denmark is required to produce a range of business statistics.
Act on Statistics Denmark, Section 8-12a obliges companies to report data for statistical use.
The number of companies required to report
Approximately 300 companies are required to report every year.
How are the companies selected?
Larger companies participate every year, as well as certain smaller companies that are part of a larger group. Larger companies are distinguished by either having 50+ full time employees or a yearly revenue (incl. VAT) of at least 200M DKK or higher.
Agriculture, fishing, financial institutions, insurance, social housing, public administration etc. are not included in these statistics.
Read more about data collection from enterprisesTypical time spent per report is approximately 1 hour.
NB: Time spent on reporting to Business accounts statistics - large corporations is not calculated separately. Below is a breakdown and distribution of time spent by reporters for both Business accounts statistics and Business accounts statistics - large corporations. These data collections cover a total of approximately 9,000 companies. The time spent in large corporations will typically be higher than in smaller companies
Companies can voluntarily report the time spent completing the online form. Companies typically spend approximately 1 hour on this survey – including access, data retrieval, data entry and necessary support. Based on the typical time spent per report, the total time spent by companies is estimated to be 8,557 hours per year.
Help with reporting and extended deadline
Extended deadline?
You can request an extension of the deadline by sending a mail to: regnstor@dst.dk
