659161-2026 - Competition
Denmark – Accounting, auditing and fiscal services – Revisionsydelser
OJ S 185/2026 24/09/2026
Contract or concession notice – standard regime
Services
1. Buyer
1.1.
Buyer
Official name: Metroselskabet I/S
Email: jds@m.dk
Legal type of the buyer: Body governed by public law
Activity of the contracting authority: General public services
Activity of the contracting entity: Urban railway, tramway, trolleybus or bus services
2. Procedure
2.1.
Procedure
Title: Revisionsydelser
Description: Metroselskabet og Hovedstadens Letbane udbyder Kontrakt om revision af årsrapporterne for Metroselskabet I/S og Hovedstadens Letbane I/S samt tilhørende revisionsnære ydelser. Metroselskabet I/S vil gennemføre udbudsproceduren på vegne af Hovedstadens Letbane I/S. Revisionskontrakten indgås med en varighed på 4 år med mulighed for forlængelse op til 3 gange af 12 måneders varighed.
Procedure identifier: 352d8c4b-0a88-4d9a-b756-fc13f10bf806
Type of procedure: Restricted
The procedure is accelerated: no
Main features of the procedure: Procedurens hovedtræk Proceduren omfatter en prækvalifikationsfase, hvor ordregiver har til hensigt at prækvalificere i alt tre (3) egnede kandidater til den efterfølgende proces. Den efterfølgende proces vil bestå af op til to runder, hvor der kan afgives tilbud: (1) et indledende tilbud og (2) et revideret tilbud. Ordregiver forbeholder sig retten til at tildele kontrakten efter modtagelsen af det første reviderede tilbud. Efter hver tilbudsrunde gennemføres en forhandlingsrunde, hvor ordregiver giver tilbudsgiverne feedback. Formålet med feedbacken er at understøtte, at tilbudsgiverne kan afgive tilbud af den højest mulige kvalitet.
2.1.1.
Purpose
Main nature of the contract: Services
Main classification (cpv): 79200000 Accounting, auditing and fiscal services
Additional classification (cpv): 79210000 Accounting and auditing services, 79212300 Statutory audit services, 79212100 Financial auditing services
2.1.2.
Place of performance
Postal address: Metrovej 5  
Town: København S
Postcode: 2300
Country subdivision (NUTS): Byen København (DK011)
Country: Denmark
Additional information: Among the applicants who (i) are not subject to any grounds for exclusion and (ii) satisfy the minimum requirements for economic and financial capacity and technical and professional capacity (suitable applicants), cf. section 5.1.9, Metroselskabet will select three (3) suitable applicants to be invited to participate in the Tender, cf. section 5.1.9.
2.1.3.
Value
Estimated value excluding VAT: 6 000 000,00 DKK
2.1.4.
General information
Legal basis: 
Directive 2014/25/EU
2.1.6.
Grounds for exclusion
Sources of grounds for exclusion: Notice
Corruption: As defined in Article 3 of the Convention on the fight against corruption involving officials of the European Communities or officials of Member States of the European Union, OJ C 195, 25.6.1997, p. 1, and in Article 2(1) of Council Framework Decision 2003/568/JHA of 22 July 2003 on combating corruption in the private sector (OJ L 192, 31.7.2003, p. 54). This exclusion ground also includes corruption as defined in the national law of the contracting authority (contracting entity) or the economic operator. The information provided in Part III of the ESPD constitutes preliminary documentation that the applicant is not subject to any of the grounds for exclusion, cf. section 1.6 above. The applicant must, upon request by Metroselskabet, provide final documentation in the form of: (i) for applicants established in Denmark, a certificate (serviceattest) issued by the Danish Business Authority; (ii) for applicants established in another EU/EEA member state, corresponding documentation as indicated in eCertis; and (iii) for applicants established outside the EU/EEA, comparable documentation, in each case in accordance with section 153 and section 152, subs. 3 of the Danish Public Procurement Act (Act No. 1564 of 15 December 2015 with subsequent amendments), cf. section 12 of Executive Order No. 1078 of 29 June 2022.
Fraud: Within the meaning of Article 1 of the Convention on the protection of the European Communities' financial interests (OJ C 316, 27.11.1995, p. 48). The information provided in Part III of the ESPD constitutes preliminary documentation that the applicant is not subject to any of the grounds for exclusion, cf. section 1.6 above. The applicant must, upon request by Metroselskabet, provide final documentation in the form of: (i) for applicants established in Denmark, a certificate (serviceattest) issued by the Danish Business Authority; (ii) for applicants established in another EU/EEA member state, corresponding documentation as indicated in eCertis; and (iii) for applicants established outside the EU/EEA, comparable documentation, in each case in accordance with section 153 and section 152, subs. 3 of the Danish Public Procurement Act (Act No. 1564 of 15 December 2015 with subsequent amendments), cf. section 12 of Executive Order No. 1078 of 29 June 2022.
Terrorist offences or offences linked to terrorist activities: As defined in Articles 1 and 3 of Council Framework Decision of 13 June 2002 on combating terrorism (OJ L 164, 22.6.2002, p. 3). This exclusion ground also includes inciting or aiding or abetting or attempting to commit an offence, as referred to in Article 4 of that Framework Decision. The information provided in Part III of the ESPD constitutes preliminary documentation that the applicant is not subject to any of the grounds for exclusion, cf. section 1.6 above. The applicant must, upon request by Metroselskabet, provide final documentation in the form of: (i) for applicants established in Denmark, a certificate (serviceattest) issued by the Danish Business Authority; (ii) for applicants established in another EU/EEA member state, corresponding documentation as indicated in eCertis; and (iii) for applicants established outside the EU/EEA, comparable documentation, in each case in accordance with section 153 and section 152, subs. 3 of the Danish Public Procurement Act (Act No. 1564 of 15 December 2015 with subsequent amendments), cf. section 12 of Executive Order No. 1078 of 29 June 2022.
Money laundering or terrorist financing: As defined in Article 1 of Directive 2005/60/EC of the European Parliament and of the Council of 26 October 2005 on the prevention of the use of the financial system for the purpose of money laundering and terrorist financing (OJ L 309, 25.11.2005, p. 15). The information provided in Part III of the ESPD constitutes preliminary documentation that the applicant is not subject to any of the grounds for exclusion, cf. section 1.6 above. The applicant must, upon request by Metroselskabet, provide final documentation in the form of: (i) for applicants established in Denmark, a certificate (serviceattest) issued by the Danish Business Authority; (ii) for applicants established in another EU/EEA member state, corresponding documentation as indicated in eCertis; and (iii) for applicants established outside the EU/EEA, comparable documentation, in each case in accordance with section 153 and section 152, subs. 3 of the Danish Public Procurement Act (Act No. 1564 of 15 December 2015 with subsequent amendments), cf. section 12 of Executive Order No. 1078 of 29 June 2022.
Child labour and including other forms of trafficking in human beings: As defined in Article 2 of Directive 2011/36/EU of the European Parliament and of the Council of 5 April 2011 on preventing and combating trafficking in human beings and protecting its victims, and replacing Council Framework Decision 2002/629/JHA (OJ L 101, 15.4.2011, p. 1). The information provided in Part III of the ESPD constitutes preliminary documentation that the applicant is not subject to any of the grounds for exclusion, cf. section 1.6 above. The applicant must, upon request by Metroselskabet, provide final documentation in the form of: (i) for applicants established in Denmark, a certificate (serviceattest) issued by the Danish Business Authority; (ii) for applicants established in another EU/EEA member state, corresponding documentation as indicated in eCertis; and (iii) for applicants established outside the EU/EEA, comparable documentation, in each case in accordance with section 153 and section 152, subs. 3 of the Danish Public Procurement Act (Act No. 1564 of 15 December 2015 with subsequent amendments), cf. section 12 of Executive Order No. 1078 of 29 June 2022.
Breaching obligation relating to payment of social security contributions: The information provided in Part III of the ESPD constitutes preliminary documentation that the applicant is not subject to any of the grounds for exclusion, cf. section 1.6 above. The applicant must, upon request by Metroselskabet, provide final documentation in the form of: (i) for applicants established in Denmark, a certificate (serviceattest) issued by the Danish Business Authority; (ii) for applicants established in another EU/EEA member state, corresponding documentation as indicated in eCertis; and (iii) for applicants established outside the EU/EEA, comparable documentation, in each case in accordance with section 153 and section 152, subs. 3 of the Danish Public Procurement Act (Act No. 1564 of 15 December 2015 with subsequent amendments), cf. section 12 of Executive Order No. 1078 of 29 June 2022.
Breaching obligation relating to payment of taxes: The information provided in Part III of the ESPD constitutes preliminary documentation that the applicant is not subject to any of the grounds for exclusion, cf. section 1.6 above. The applicant must, upon request by Metroselskabet, provide final documentation in the form of: (i) for applicants established in Denmark, a certificate (serviceattest) issued by the Danish Business Authority; (ii) for applicants established in another EU/EEA member state, corresponding documentation as indicated in eCertis; and (iii) for applicants established outside the EU/EEA, comparable documentation, in each case in accordance with section 153 and section 152, subs. 3 of the Danish Public Procurement Act (Act No. 1564 of 15 December 2015 with subsequent amendments), cf. section 12 of Executive Order No. 1078 of 29 June 2022.
Direct or indirect involvement in the preparation of this procurement procedure: The information provided in Part III of the ESPD constitutes preliminary documentation that the applicant is not subject to any of the grounds for exclusion, cf. section 1.6 above. The applicant must, upon request by Metroselskabet, provide final documentation in the form of: (i) for applicants established in Denmark, a certificate (serviceattest) issued by the Danish Business Authority; (ii) for applicants established in another EU/EEA member state, corresponding documentation as indicated in eCertis; and (iii) for applicants established outside the EU/EEA, comparable documentation, in each case in accordance with section 153 and section 152, subs. 3 of the Danish Public Procurement Act (Act No. 1564 of 15 December 2015 with subsequent amendments), cf. section 12 of Executive Order No. 1078 of 29 June 2022.
Misrepresentation, withheld information, unable to provide required documents or obtained confidential information of this procedure: Can the economic operator confirm that: a) It has been guilty of serious misrepresentation in supplying the information required for the verification of the absence of grounds for exclusion or the fulfilment of the selection criteria, b) It has withheld such information, c) It has not been able, without delay, to submit the supporting documents required by a contracting authority or contracting entity, and d) It has undertaken to unduly influence the decision making process of the contracting authority or contracting entity, to obtain confidential information that may confer upon it undue advantages in the procurement procedure or to negligently provide misleading information that may have a material influence on decisions concerning exclusion, selection or award? The information provided in Part III of the ESPD constitutes preliminary documentation that the appli-cant is not subject to any of the grounds for exclusion, cf. section 1.6 above. The applicant must, upon request by Metroselskabet, provide final documentation in the form of: (i) for applicants established in Denmark, a certificate (serviceattest) issued by the Danish Business Authority; (ii) for applicants established in another EU/EEA member state, corresponding documentation as indicated in eCertis; and (iii) for applicants established outside the EU/EEA, comparable documentation, in each case in accordance with section 153 and section 152, subs. 3 of the Danish Public Procurement Act (Act No. 1564 of 15 December 2015 with subsequent amendments), cf. section 12 of Executive Order No. 1078 of 29 June 2022.
Grave professional misconduct: The information provided in Part III of the ESPD constitutes preliminary documentation that the applicant is not subject to any of the grounds for exclusion, cf. section 1.6 above. The applicant must, upon request by Metroselskabet, provide final documentation in the form of: (i) for applicants established in Denmark, a certificate (serviceattest) issued by the Danish Business Authority; (ii) for applicants established in another EU/EEA member state, corresponding documentation as indicated in eCertis; and (iii) for applicants established outside the EU/EEA, comparable documentation, in each case in accordance with section 153 and section 152, subs. 3 of the Danish Public Procurement Act (Act No. 1564 of 15 December 2015 with subsequent amendments), cf. section 12 of Executive Order No. 1078 of 29 June 2022.
Assets being administered by liquidator: The information provided in Part III of the ESPD constitutes preliminary documentation that the applicant is not subject to any of the grounds for exclusion, cf. section 1.6 above. The applicant must, upon request by Metroselskabet, provide final documentation in the form of: (i) for applicants established in Denmark, a certificate (serviceattest) issued by the Danish Business Authority; (ii) for applicants established in another EU/EEA member state, corresponding documentation as indicated in eCertis; and (iii) for applicants established outside the EU/EEA, comparable documentation, in each case in accordance with section 153 and section 152, subs. 3 of the Danish Public Procurement Act (Act No. 1564 of 15 December 2015 with subsequent amendments), cf. section 12 of Executive Order No. 1078 of 29 June 2022.
Analogous situation like bankruptcy, insolvency or arrangement with creditors under national law: This information needs not be given if exclusion of economic operators in this case has been made mandatory under the applicable national law without any possibility of derogation where the economic operator is nevertheless able to perform the contract. The information provided in Part III of the ESPD constitutes preliminary documentation that the applicant is not subject to any of the grounds for exclusion, cf. section 1.6 above. The applicant must, upon request by Metroselskabet, provide final documentation in the form of: (i) for applicants established in Denmark, a certificate (serviceattest) issued by the Danish Business Authority; (ii) for applicants established in another EU/EEA member state, corresponding documentation as indicated in eCertis; and (iii) for applicants established outside the EU/EEA, comparable documentation, in each case in accordance with section 153 and section 152, subs. 3 of the Danish Public Procurement Act (Act No. 1564 of 15 December 2015 with subsequent amendments), cf. section 12 of Executive Order No. 1078 of 29 June 2022.
Business activities are suspended: This information needs not be given if exclusion of economic operators in this case has been made mandatory under the applicable national law without any possibility of derogation where the economic operator is nevertheless able to perform the contract. The information provided in Part III of the ESPD constitutes preliminary documentation that the applicant is not subject to any of the grounds for exclusion, cf. section 1.6 above. The applicant must, upon request by Metroselskabet, provide final documentation in the form of: (i) for applicants established in Denmark, a certificate (serviceattest) issued by the Danish Business Authority; (ii) for applicants established in another EU/EEA member state, corresponding documentation as indicated in eCertis; and (iii) for applicants established outside the EU/EEA, comparable documentation, in each case in accordance with section 153 and section 152, subs. 3 of the Danish Public Procurement Act (Act No. 1564 of 15 December 2015 with subsequent amendments), cf. section 12 of Executive Order No. 1078 of 29 June 2022
Insolvency: This information needs not be given if exclusion of economic operators in this case has been made mandatory under the applicable national law without any possibility of derogation where the economic operator is nevertheless able to perform the contract. The information provided in Part III of the ESPD constitutes preliminary documentation that the applicant is not subject to any of the grounds for exclusion, cf. section 1.6 above. The applicant must, upon request by Metroselskabet, provide final documentation in the form of: (i) for applicants established in Denmark, a certificate (serviceattest) issued by the Danish Business Authority; (ii) for applicants established in another EU/EEA member state, corresponding documentation as indicated in eCertis; and (iii) for applicants established outside the EU/EEA, comparable documentation, in each case in accordance with section 153 and section 152, subs. 3 of the Danish Public Procurement Act (Act No. 1564 of 15 December 2015 with subsequent amendments), cf. section 12 of Executive Order No. 1078 of 29 June 2022.
Bankruptcy: The information provided in Part III of the ESPD constitutes preliminary documentation that the applicant is not subject to any of the grounds for exclusion, cf. section 1.6 above. The applicant must, upon request by Metroselskabet, provide final documentation in the form of: (i) for applicants established in Denmark, a certificate (serviceattest) issued by the Danish Business Authority; (ii) for applicants established in another EU/EEA member state, corresponding documentation as indicated in eCertis; and (iii) for applicants established outside the EU/EEA, comparable documentation, in each case in accordance with section 153 and section 152, subs. 3 of the Danish Public Procurement Act (Act No. 1564 of 15 December 2015 with subsequent amendments), cf. section 12 of Executive Order No. 1078 of 29 June 2022.
Arrangement with creditors: The information provided in Part III of the ESPD constitutes preliminary documentation that the applicant is not subject to any of the grounds for exclusion, cf. section 1.6 above. The applicant must, upon request by Metroselskabet, provide final documentation in the form of: (i) for applicants established in Denmark, a certificate (serviceattest) issued by the Danish Business Authority; (ii) for applicants established in another EU/EEA member state, corresponding documentation as indicated in eCertis; and (iii) for applicants established outside the EU/EEA, comparable documentation, in each case in accordance with section 153 and section 152, subs. 3 of the Danish Public Procurement Act (Act No. 1564 of 15 December 2015 with subsequent amendments), cf. section 12 of Executive Order No. 1078 of 29 June 2022.
Grounds relating to insolvency, conflicts of interests or professional misconduct: This information needs not be given if exclusion of economic operators in this case has been made mandatory under the applicable national law without any possibility of derogation where the economic operator is nevertheless able to perform the contract. The information provided in Part III of the ESPD constitutes preliminary documentation that the applicant is not subject to any of the grounds for exclusion, cf. section 1.6 above. The applicant must, upon request by Metroselskabet, provide final documentation in the form of: (i) for applicants established in Denmark, a certificate (serviceattest) issued by the Danish Business Authority; (ii) for applicants established in another EU/EEA member state, corresponding documentation as indicated in eCertis; and (iii) for applicants established outside the EU/EEA, comparable documentation, in each case in accordance with section 153 and section 152, subs. 3 of the Danish Public Procurement Act (Act No. 1564 of 15 December 2015 with subsequent amendments), cf. section 12 of Executive Order No. 1078 of 29 June 2022.
Breaching of obligations in the fields of labour law: The information provided in Part III of the ESPD constitutes preliminary documentation that the applicant is not subject to any of the grounds for exclusion, cf. section 1.6 above. The applicant must, upon request by Metroselskabet, provide final documentation in the form of: (i) for applicants established in Denmark, a certificate (serviceattest) issued by the Danish Business Authority; (ii) for applicants established in another EU/EEA member state, corresponding documentation as indicated in eCertis; and (iii) for applicants established outside the EU/EEA, comparable documentation, in each case in accordance with section 153 and section 152, subs. 3 of the Danish Public Procurement Act (Act No. 1564 of 15 December 2015 with subsequent amendments), cf. section 12 of Executive Order No. 1078 of 29 June 2022.
Breaching of obligations in the fields of environmental law: As referred to for the purposes of this procurement in national law, in the relevant notice or the procurement documents or in Article 18(2) of Directive 2014/24/EU. The information provided in Part III of the ESPD constitutes preliminary documentation that the applicant is not subject to any of the grounds for exclusion, cf. section 1.6 above. The applicant must, upon request by Metroselskabet, provide final documentation in the form of: (i) for applicants established in Denmark, a certificate (serviceattest) issued by the Danish Business Authority; (ii) for applicants established in another EU/EEA member state, corresponding documentation as indicated in eCertis; and (iii) for applicants established outside the EU/EEA, comparable documentation, in each case in accordance with section 153 and section 152, subs. 3 of the Danish Public Procurement Act (Act No. 1564 of 15 December 2015 with subsequent amendments), cf. section 12 of Executive Order No. 1078 of 29 June 2022.
Breaching of obligations in the fields of social law: As referred to for the purposes of this procurement in national law, in the relevant notice or the procurement documents or in Article 18(2) of Directive 2014/24/EU. The information provided in Part III of the ESPD constitutes preliminary documentation that the applicant is not subject to any of the grounds for exclusion, cf. section 1.6 above. The applicant must, upon request by Metroselskabet, provide final documentation in the form of: (i) for applicants established in Denmark, a certificate (serviceattest) issued by the Danish Business Authority; (ii) for applicants established in another EU/EEA member state, corresponding documentation as indicated in eCertis; and (iii) for applicants established outside the EU/EEA, comparable documentation, in each case in accordance with section 153 and section 152, subs. 3 of the Danish Public Procurement Act (Act No. 1564 of 15 December 2015 with subsequent amendments), cf. section 12 of Executive Order No. 1078 of 29 June 2022.
Agreements with other economic operators aimed at distorting competition: The information provided in Part III of the ESPD constitutes preliminary documentation that the applicant is not subject to any of the grounds for exclusion, cf. section 1.6 above. The applicant must, upon request by Metroselskabet, provide final documentation in the form of: (i) for applicants established in Denmark, a certificate (serviceattest) issued by the Danish Business Authority; (ii) for applicants established in another EU/EEA member state, corresponding documentation as indicated in eCertis; and (iii) for applicants established outside the EU/EEA, comparable documentation, in each case in accordance with section 153 and section 152, subs. 3 of the Danish Public Procurement Act (Act No. 1564 of 15 December 2015 with subsequent amendments), cf. section 12 of Executive Order No. 1078 of 29 June 2022
5. Lot
5.1.
Lot: LOT-0001
Title: Revisionsydelser
Description: Ydelsen omfatter lovpligtig revision og påtegning af årsregnskaberne for Metroselskabet I/S og Hovedstadens Letbane I/S. Der er således tale om to særskilte revisionsopgaver, som udbydes samlet, samt revision af de til enhver tid eventuelle datterselskaber af Metroselskabet og Hovedstadens Letbane. De nuværende datterselskaber af Metroselskabet, Komplementarselskabet København Syd By ApS og København Syd By P/S, forventes overdraget primo 2027. Revisionen omfatter endvidere de erklæringer, specialregnskaber, opgørelse og indberetninger m.v., der i henhold til den til enhver tid gældende lovgivning skal forsynes med særskilt revisionspåtegning. For Metroselskabet gennemføres revisionen i samarbejde med Rigsrevisionen, som er udpeget af staten. Rigsrevisionen og Metroselskabets udpegede revisor har et fælles ansvar for den samlede revision, afgiver en fællespåtegning og revisionsprotokollat. Revisorerne aftaler den nærmere fordeling af opgaverne. Opgavefordelingen i de seneste år har været, at den af kommunerne (Københavns Kommune og Frederiksberg Kommune) udpegede revisor har varetaget den finansielle revision, mens Rigsrevisionen har varetaget den juridisk-kritiske revision (SOR 6) og forvaltningsrevisionen (SOR 7). For Hovedstadens Letbane gennemføres revisionen udelukkende af den udpegede revisor. Metroselskabet har etableret en Revisions- og bæredygtighedskomité, hvor der afholdes møde tre gange om året. Rigsrevisionen og selskabets udpegede revisor deltager i disse møder. Der er ikke etableret en tilsvarende komité i Hovedstadens Letbane. I begge selskaber deltager revisorer som udgangspunkt i 1-2 bestyrelsesmøder årligt. Herudover omfatter ydelsen sædvanlig, kortvarig assistance og rådgivning i tilknytning til revisionen, herunder besvarelse af telefoniske og øvrige løbende forespørgsler om regnskabsmæssige forhold. Revisionen skal udføres i overensstemmelse med de til enhver tid gældende danske og internationale revisionsstandarder, og revisor er i forbindelse med opgavens udførelse forpligtet til at holde sig orienteret om relevant national lovgivning, EU-regelsæt samt øvrige regler og standarder af betydning for revisionsopgaven.
5.1.1.
Purpose
Main nature of the contract: Services
Main classification (cpv): 79200000 Accounting, auditing and fiscal services
Additional classification (cpv): 79210000 Accounting and auditing services, 79212300 Statutory audit services, 79212300 Statutory audit services
Options: 
Description of the options: Mulighed for forlængelse af Kontrakten i 3 x 12 måneder.
5.1.2.
Place of performance
Country subdivision (NUTS): Byen København (DK011)
Country: Denmark
5.1.3.
Estimated duration
Duration: 7 Years
5.1.4.
Renewal
Maximum renewals: 3
5.1.5.
Value
Estimated value excluding VAT: 6 000 000,00 DKK
5.1.6.
General information
Reserved participation: 
Participation is not reserved.
The names and professional qualifications of the staff assigned to perform the contract must be given: Tender requirement
Procurement Project not financed with EU Funds.
The procurement is covered by the Government Procurement Agreement (GPA): yes
Additional information: Ad section 5.1.5 :The indicated contract value is estimated. REQUEST FOR SUPPLEMENTARY INFORMATION AND DOCUMENTATION: Metroselskabet reserves the right to request applicants to supplement, clarify or complete the application for prequalification, including the information and documentation submitted in relation to the grounds for exclusion, the minimum requirements and the selection criterion, within an appropriate time limit, in accordance with article 76(4) of the Utilities Directive (Directive 2014/25/ EU). NOTIFICATION OF PREQUALIFICATION: All applicants will, in accordance with section 2(2)(1) of the Danish Complaints Board for Public Procurement Act (Act No. 492 of 12 May 2010 with subsequent amendments) (lov om Klagenævnet for Udbud), simultaneously and in writing be notified of the decision taken regarding selection of applicants. QUESTIONS AND ANSWERS Any questions regarding the prequalification phase must be uploaded to Metroselskabet’s procurement portal (Byggeprojekt). Questions will be answered on an ongoing basis and as soon as possible. Questions must be submitted no later than th deadline stated in the Tender Conditions. Unless the nature of the question precludes Metroselskabet from answering the question no later than 6 calendar days before the expiry of the prequalification deadline. Questions submitted after the above deadline, but earlier than 6 calendar days before the expiry of the prequalification deadline, will also be answered, unless the nature of the question precludes Metroselskabet from providing an answer no later than 6 calendar days before the expiry of the prequalification deadline. Questions submitted later than 6 calendar days before the expiry of the prequalification deadline cannot be expected to be answered. The answers will be published in anonymized form in Byggeprojekt. REQUIREMENTS FOR APPLICATION FOR PREQUALIFICATION Applications for prequalification must be submitted by uploading a completed ESPD. The ESPD has been generated and published in Metroselskabet’s procurement portal in Byggeprojekt together with the other parts of the tender material. Reference is made to the Danish Competition and Consumer Authority’s “Guide til ESPD – Det fælles europæiske udbudsdokument”, which contains guidance on completing the ESPD: https://www.kfst.dk/vejledninger/ kfst/dansk/2020/20203108espddetfaelleseuropaeiskeudbudsdokument/ If the applicant is a consortium or similar, and/or if the applicant relies on supporting entities, a consortium declaration and/or a declaration of support, as applicable, must also be uploaded for the relevant undertakings. APPLICATIONS FROM CONSORTIA OR SIMILAR If the applicant is a consortium or similar grouping of undertakings (a “consortium”), the applicant must indicate this in Part II, Section A of the ESPD. Each participant in the consortium must complete and upload an ESPD as described above. The participants in the consortium must furthermore complete and sign a consortium declaration, corresponding to the template in the Tender Conditions, whereby the consortium participants assume joint and several and unlimited liability for the performance of the contract if the contract is awarded to the consortium. The applicant is not required to use the template, but since the declaration to be submitted must have the same content as the template, the applicant is encouraged to do so. APPLICATIONS BASED ON SUPPORTING ENTITIES If the applicant relies on the economic and financial capacity and/or the technical and professional capacity of supporting entities, such as a parent company, a subcontractor or similar, the applicant must indicate this in Part II, Section C of the ESPD. Each of these supporting entities must complete and upload an ESPD as described above. As part of the application for prequalification, the applicant must furthermore upload a signed declaration of support in accordance with article 79, subs. 1 of the Utilities Directive (Directive 2014/25/EU), corresponding to the templates in the Instructions to Tenderers, from each of the supporting entities on which the applicant relies. The applicant is not required to use the template but since the declaration(s) to be submitted must have the same content as the template, the applicant is encouraged to do so. REJECTION OF APPLICANTS ESTABLISHED IN TAX HAVENS Metroselskabet will exclude applicants established in a country that is included in the EU list of non-cooperative jurisdictions for tax purposes and has not acceded to the WTO's Government Procurement Agreement or other trade agreements that oblige Denmark to open the market for public procurement to applicants established in that country.
5.1.9.
Selection criteria
Sources of selection criteria: Procurement Document
Information about the second stage of a two-stage procedure: 
Minimum number of candidates to be invited for the second stage of the procedure: 2
Maximum number of candidates to be invited for the second stage of the procedure: 3
The procedure will take place in successive stages. At each stage, some participants may be eliminated
5.1.10.
Award criteria
Criterion: 
Type: Price
Description: Bedømmes på grundlag af samlet Kontraktsum pr. år for Metroselskabet I/S og Hovedstadens Letbane I/S jf. Appendiks A, (Tilbudsliste Lovpligtig Revision).
Category of award weight criterion: Weight (percentage, exact)
Award criterion number: 30
Criterion: 
Type: Quality
Description: Kvalitet (vægt 70%) o Løsningsbeskrivelse (vægt 60% ud af 70 % svarende til samlet vægt på 42 %) o Organisation (vægt 30% ud af 70% svarende til samlet vægt på 21%) o Samarbejde (vægt 10% ud af 70 % svarende til samlet vægt på 7%)
Category of award weight criterion: Weight (percentage, exact)
Award criterion number: 70
5.1.11.
Procurement documents
Languages in which the procurement documents are officially available: Danish
Deadline for requesting additional information: 13/10/2026 23:59:59 (UTC+02:00) Eastern European Time, Central European Summer Time
Address of the procurement documents: https://app.byggeprojekt.dk/webapp/public/2159-Revisionsydelser
5.1.12.
Terms of procurement
Terms of submission: 
Electronic submission: Required
Address for submission: https://app.byggeprojekt.dk/webapp/public/2159-Revisionsydelser
Languages in which tenders or requests to participate may be submitted: Danish
Electronic catalogue: Not allowed
Variants: Not allowed
Tenderers may submit more than one tender: Not allowed
Deadline for receipt of requests to participate: 23/10/2026 23:59:59 (UTC+02:00) Eastern European Time, Central European Summer Time
Terms of contract: 
The execution of the contract must be performed within the framework of sheltered employment programmes: No
Conditions relating to the performance of the contract: Please refer to the draft contract and its attachments for further details regarding the terms and conditions of performance.
Electronic invoicing: Required
Electronic ordering will be used: no
Electronic payment will be used: yes
Financial arrangement: Please refer to the draft contract and its attachments for further details regarding the financial terms, including payment terms.
5.1.15.
Techniques
Framework agreement: 
No framework agreement
Information about the dynamic purchasing system: 
No dynamic purchase system
5.1.16.
Further information, mediation and review
Review organisation: Metroselskabet I/S - Danish Board of Complaints
Information about review deadlines: Metroselskabet I/S - Danish Board of Complaints Information about review deadlines: In accordance with the Danish Complaints Board for Public Procurement Act (Act No. 492 of 12 May 2010 with subsequent amendments) (lov om Klagenævnet for Udbud), the following complaint deadlines apply to the procurement: Appeals regarding failure to become prequalified shall be submitted to the Danish Complaints Board for Public Procurement (Klagenævnet for Udbud) within 20 calendar days, counting from the date after Metroselskabet's dispatch of notification to the affected applicants regarding which applicants have been prequalified, when the notification is accompanied by a statement of reasons for the decision, cf. section 7(1) of the Danish Complaints Board for Public Procurement Act. Other appeals regarding the procurement procedure or decisions, e.g. award of the contract, shall be submitted to the Danish Complaints Board for Public Procurement within 45 calendar days, counting from the date after Metroselskabet's publication of a notice in the Official Journal of the European Union regarding the conclusion of a contract, cf. section 7(2)(1) of the Danish Complaints Board for Public Procurement Act. No later than simultaneously with the submission of a complaint to the Danish Complaints Board for Public Procurement, the complainant shall notify Metroselskabet in writing that a complaint is being submitted to the Danish Complaints Board for Public Procurement.
Organisation providing additional information about the procurement procedure: Metroselskabet I/S
Organisation providing offline access to the procurement documents: Metroselskabet I/S
Organisation providing more information on the review procedures: Metroselskabet I/S - Danish Competition and Consumer Agency
Organisation receiving requests to participate: Metroselskabet I/S
8. Organisations
8.1.
ORG-0001
Official name: Metroselskabet I/S
Registration number: 30823699
Postal address: Metrovej 5
Town: København S
Postcode: 2300
Country subdivision (NUTS): Byen København (DK011)
Country: Denmark
Contact point: Jens Dlugosch Sonne
Email: jds@m.dk
Telephone: 72424984
Internet address: www.m.dk
Other contact points: 
Official name: Danish Board of Complaints
Department: www.klfu.dk
Town: Viborg
Postcode: 8800
Country subdivision (NUTS): Nordjylland (DK050)
Country: Denmark
Email: klfu@naevneneshus.dk
Telephone: 72405600
Internet address: www.klfu.dk
Information exchange endpoint (URL): www.klfu.dk
Other contact points: 
Official name: Danish Competition and Consumer Agency
Department: www.kfst.dk
Postal address: Carl Jacobsens Vej 35  
Town: Valby
Postcode: 2500
Country subdivision (NUTS): Byen København (DK011)
Country: Denmark
Email: kfst@kfst.dk
Telephone: 41715000
Internet address: www.kfst.dk
Information exchange endpoint (URL): www.kfst.dk
Roles of this organisation: 
Buyer
Organisation providing additional information about the procurement procedure
Organisation providing offline access to the procurement documents
Organisation receiving requests to participate
Review organisation
Organisation providing more information on the review procedures
8.1.
ORG-0000
Official name: Publications Office of the European Union
Registration number: PUBL
Town: Luxembourg
Postcode: 2417
Country subdivision (NUTS): Luxembourg (LU000)
Country: Luxembourg
Email: ted@publications.europa.eu
Telephone: +352 29291
Internet address: https://op.europa.eu
Roles of this organisation: 
TED eSender
Notice information
Notice identifier/version: 878502ca-56dc-47c7-92cc-fba908545253  -  01
Form type: Competition
Notice type: Contract or concession notice – standard regime
Notice subtype: 17
Notice dispatch date: 23/09/2026 11:17:12 (UTC+00:00) Western European Time, GMT
Languages in which this notice is officially available: Danish
Notice publication number: 659161-2026
OJ S issue number: 185/2026
Publication date: 24/09/2026