Glossary
Regnskab Basis
Regnskab Basis is one of the routes small Danish companies can file their annual report by. On virk.dk you fill the form with the year's figures, or you upload an accounts file that fills it, and the Danish Business Authority generates the annual report and publishes it.
Updated 21 October 2026
What is Regnskab Basis?
The accounts file is built on the Danish Business Authority's standard chart of accounts: every account in the company's own chart points to a standard account, and the file has one line per standard account with a whole amount in kroner, debit positive. Income statement accounts carry the year's movement, balance sheet accounts the balance at the end of the year, and the year's result lands on the standard account for retained earnings, so the balance sheet balances.
The form has fields for the income statement, assets and liabilities, and a number of extra fields that stay hidden until switched on. Some fields are never filled by the file and are typed in the form if they apply. Regnskab Basis does not read SAF-T; that is a different file with a different purpose.
Regnskab Basis in Veneti
In Veneti the Annual report shows the financial year's booked figures as Regnskab Basis lays them out, field by field, with a switch for the extra fields and Last year for comparison, and you download the accounts file with one click. The page tells you if an account lacks a standard account, if a figure lands in an extra field you have to switch on before filing, or if vouchers are still in the journal for the period.
Every account in the chart of accounts has its standard account from the start. The whole process: Guide to the annual report.
Related terms
- Annual report: what Regnskab Basis generates.
- SAF-T: the other standard file, with the whole ledger.
- Chart of accounts: the accounts that point to the standard chart.