The Danish Financial Supervisory Authority has introduced a new digital submission channel for board-approved annual reports and related accounting and audit documentation, requiring financial firms to file via a dedicated form on virk.dk instead of sending documents by digital post from the start of financial year 2026. The change does not alter existing submission deadlines. The virk.dk solution applies to all financial-sector firms required to submit statutory board-approved annual reports and audit protocols, and can be used for board-approved annual reports, internal and external audit protocols, section 8 statements for securities dealers, actuarial reports, and other similar reporting such as external systems audit protocols. Firms with transferable securities admitted to trading on a regulated EU or EEA market must continue to submit the board-approved annual report through the Danish Financial Supervisory Authority’s OAM system, while using virk.dk for other accounting documents previously sent by digital post; general meeting-approved annual reports and half-year reports continue to be filed with the Danish Business Authority via Regnskab Special for publication. Submitters receive a receipt from virk.dk, and the Danish Financial Supervisory Authority does not publish the filed documents.
Danish Finanstilsynet 2025-12-16
Danish Financial Supervisory Authority shifts board approved financial and audit document filings to a virk.dk digital form from financial year 2026
The Danish Financial Supervisory Authority has launched a new digital submission channel on virk.dk for board-approved annual reports, effective from the financial year 2026. This affects all financial-sector firms, except those with transferable securities on regulated EU or EEA markets, which must continue using the OAM system. Submission deadlines remain unchanged, and the Authority will not publish the filed documents.