Denmark invoice requirements
A Danish invoice from a VAT-registered business needs nine fixed details. Beyond that, the rules depend on who you sell to and where. This page collects every rule in one place, with the Danish legal reference for each, so you can check an invoice or cite the source.
Last reviewed: · Based on the Danish VAT Order (momsbekendtgørelsen, BEK no. 1435 of 29/11/2023), the Danish Tax Agency's Legal Guide 2026-2, the Bookkeeping Act and the Interest Act. Dansk version.
At a glance: which invoice do you need?
| Situation | Invoice type | Extra requirement |
|---|---|---|
| VAT-registered seller, Danish business customer | Full invoice | All 9 fields |
| Sale of DKK 3,000 or less | Simplified invoice allowed | Total and VAT can be shown as one figure |
| Selling mainly to consumers | Simplified invoice or till receipt | A business buyer can ask for a full invoice. Services of DKK 5,000 or more including VAT need a full invoice |
| Not VAT-registered | Invoice without VAT | No VAT and no VAT amount on the invoice |
| Goods to a business in another EU country | Full invoice | Buyer's VAT number and a reference to the exemption |
| Services to a business in another EU country | Full invoice | Buyer's VAT number and the words "reverse charge" |
| Danish public authority | E-invoice via NemHandel | OIOUBL or Peppol BIS, sent to the authority's EAN number |
The 9 mandatory fields on a full invoice
Section 58(1) of the VAT Order requires these details whenever a VAT-registered business issues an invoice.
| # | Field | In practice |
|---|---|---|
| 1 | Issue date | Write the date unambiguously, e.g. 1 November 2026 or 2026-11-01. The Tax Agency does not accept six-digit dates like 01-11-26, because they can be read more than one way. |
| 2 | Sequential number | A unique number in one or more series, e.g. 2026-001. |
| 3 | Seller's registration number | CVR or SE number. |
| 4 | Names and addresses of seller and buyer | Both parties. Look up a Danish customer in the CVR register to get them right. |
| 5 | Quantity and nature | What was supplied: number and type of goods, or scope and type of services. |
| 6 | Supply date | Only if it is set and differs from the issue date. For payments on account: the payment date. |
| 7 | Taxable amount, unit price and discounts | Amount excluding VAT, unit price excluding VAT, and any discounts not already in the unit price. |
| 8 | VAT rate | Usually 25%. |
| 9 | VAT amount | The VAT payable. |
Payment details such as the bank account, FIK code and due date are not required by the VAT rules. Invoices without them are rarely paid on time, though.
Simplified invoices and till receipts
For sales of DKK 3,000 or less, a simplified invoice is allowed (VAT Order, section 66). It must show:
- issue date and sequential number
- the seller's CVR or SE number, name and address
- quantity and nature of the goods or services
- the total and the VAT amount, or enough to work it out. VAT can be stated as 20% of the VAT-inclusive price, which equals 25% of the price excluding VAT
Is the DKK 3,000 limit with or without VAT? The VAT Order says "at most DKK 3,000", and the Legal Guide says "under DKK 3,000". Neither says whether VAT is included. To be safe, issue a full invoice whenever the VAT-inclusive total is DKK 3,000 or more.
A private buyer alone is not enough. To private consumers you must issue a full invoice when a service is for DKK 5,000 or more including VAT, for supplies covered by section 8 V of the Danish Tax Assessment Act (ligningsloven), and for certain sales to other EU countries (VAT Order, section 66(5)-(6)).
Till receipts: Businesses selling only or mainly to consumers may use a sales-recording system and give till receipts instead. A receipt needs almost the same details as a simplified invoice, but no invoice number. If printing receipts is technically impossible, a simplified invoice is required for sales over DKK 1,000 including VAT.
Invoices without VAT
- Not VAT-registered: You must register once you expect taxable sales above DKK 50,000 in a calendar year. Until then, don't add VAT or show a VAT amount. The invoice still records who sold what, when and for how much, and it is your bookkeeping record.
- VAT-exempt supply: Some services are exempt under section 13 of the VAT Act, such as certain health, education and financial services. State on the invoice that the supply is VAT-exempt.
- EU business buyer: The buyer accounts for the VAT. See the next section for the exact wording.
EU sales and reverse charge
| Situation | What the invoice must show | Deadline |
|---|---|---|
| Goods to a VAT-registered business in another EU country | Buyer's VAT number with country prefix (e.g. DE123456789) and a reference to the exemption: VAT Act s. 34(1), VAT Directive art. 138, or wording such as "zero-rated" | By the 15th of the month after supply |
| Services to a VAT-registered business in another EU country | Buyer's VAT number and "reverse charge" (Danish: "omvendt betalingspligt") | By the 15th of the month after supply |
| Domestic reverse charge (e.g. mobile phones, laptops, scrap metal and investment gold between Danish businesses) | Full invoice without VAT rate or amount, marked "reverse charge, buyer settles the VAT" | Normal invoicing |
Check the buyer's VAT number in the EU's VIES database before invoicing without VAT, and keep the result as evidence.
Invoicing in euro or another currency
- Euro: The VAT amount may be stated in euro.
- Other currencies (e.g. USD, SEK, NOK): Show either the VAT amount in Danish kroner or the exchange rate used. Seller and buyer must end up with the same DKK VAT amount.
Credit notes and corrections
Correct a sent invoice with a credit note. If VAT was charged in error, you can also withdraw the original invoice and replace it with a correct one. Any document that "specifically and unambiguously amends or refers to the original invoice" counts as an invoice (VAT Order, s. 58(2)). The credit note therefore needs its own number and date, and a reference to the original invoice number.
Invoicing Danish public authorities
Since 2005, invoices to Danish public authorities must be sent as e-invoices via NemHandel. The format is OIOUBL or Peppol BIS, and the invoice goes to the authority's EAN number. A PDF by email is not accepted. Check whether a recipient can receive via Peppol.
Payment terms, late interest and reminder fees
| Rule | Danish Interest Act (renteloven) |
|---|---|
| No agreed due date | Interest can be charged once 30 days have passed since the invoice was sent (s. 3(2)) |
| Agreed terms between businesses | At most 30 days, unless the creditor expressly accepted longer and it isn't unreasonable for them (s. 3a) |
| Public authorities as customers | Also at most 30 days, with up to 60 days allowed for certain bodies (s. 3b) |
| Late-payment interest | Danmarks Nationalbank's lending rate on 1 January or 1 July, plus 8 percentage points a year (s. 5) |
| Reminder fees | Up to DKK 100 per reminder, at most 3 reminders for the same debt, at least 10 days apart (s. 9b) |
| Fixed compensation (business customers only) | A fixed sum for late payment (s. 9a(3)), currently DKK 310 |
Record keeping and digital bookkeeping
- 5 years: Keep invoices and other records safely for 5 years (Bookkeeping Act).
- Digital bookkeeping: Companies (accounting classes B, C and D) have been covered since 2024. Sole proprietorships with net turnover above DKK 300,000 in two consecutive years are covered from financial years starting on or after 1 January 2026.
- E-invoices: A digital bookkeeping system must be able to send and receive e-invoices automatically (Bookkeeping Act, s. 15).
InvoiceCraftly is a free invoice generator, not a registered digital bookkeeping system, and it does not send via NemHandel or Peppol. If the digital bookkeeping rules cover you, record the invoice in an approved system.
FAQ
Does a Danish invoice need a CVR number?
Yes, if you are VAT-registered: your CVR or SE number must be on the invoice. If you are not registered, the VAT Order's requirements don't apply, but include your CVR number if you have one.
Can I send the invoice as a PDF?
Yes, to consumers and businesses that accept electronic invoices. Acceptance can be explicit, or implied when the recipient pays or books the invoice (VAT Order, s. 68). For public authorities, you must use NemHandel.
Can I invoice a Danish customer in another currency?
Yes. If the currency isn't DKK or EUR, show the VAT amount in DKK or the exchange rate you used.
What happens if a required field is missing?
The buyer risks losing the right to deduct VAT, and the invoice may be rejected. Fix it with a credit note and a new invoice.
Sources
- Danish VAT Order (momsbekendtgørelsen), BEK no. 1435 of 29/11/2023, chapter 12 (ss. 58, 66, 68)
- Danish Tax Agency, Legal Guide 2026-2: A.B.3.3.1.4, A.B.3.3.1.5, A.B.3.3.1.6, A.B.3.3.1.2 (info.skat.dk)
- Danish Tax Agency: VAT registration, small personally owned businesses (PMV), VAT-exempt supplies and sales of goods and services in the EU (in Danish)
- Danish Business Authority: NemHandel
- Danish Bookkeeping Act (bogføringsloven), chapter 5
- Danish Business Authority: digital bookkeeping for personally owned businesses from 1 January 2026 (in Danish)
- PwC Denmark: digital bookkeeping from 1 January 2026
- Danish Interest Act (renteloven), ss. 3, 3a, 3b, 5, 9a, 9b
This page is a practical overview, not legal or tax advice. For a specific transaction, ask your accountant or the Danish Tax Agency.