Denmark invoice requirements: the practical rules to check before sending
A Danish invoice must contain specific information before it counts as valid VAT (moms) documentation. This guide covers what a full invoice requires, when a simplified invoice is enough, and what applies to credit notes and foreign currency, based on Skattestyrelsen's current guidance.
Reviewed: 6 October 2026 · Not VAT-registered? See invoicing without a CVR number · Læs guiden på dansk
The Denmark-specific details worth checking
Use this as a practical checklist, then follow the official sources linked below for the rules that apply to your business and transaction.
| Topic | Practical requirement | InvoiceCraftly Denmark |
|---|---|---|
| Invoice date | Unambiguous, not back-dated (e.g. 10 April 2026) | Shows the date in an unambiguous format |
| Invoice number | Sequential, in one or more series | Suggests the next number; you can edit it and remain responsible for a sequential series |
| CVR/SE number | Only required when VAT-registered | The field appears when VAT registration is set — and can be left out entirely when it is not |
| Parties | Name and address for both seller and buyer | Dedicated seller and customer fields, including CVR lookup for the customer |
| Moms amount | Stated separately from the moms rate, except on a simplified invoice | Calculates and shows the moms amount separately per line |
| Simplified invoice | At most 3,000 kr. per supply, or to private consumers on set conditions — see below | Has no simplified-invoice type and still requires a moms rate and amount per line — see the open question below |
| Digital bookkeeping | Required from 1 January 2026 for certain businesses above 300,000 kr. in net revenue | Not a bookkeeping system; invoices still need to go into your own bookkeeping |
1. What a full invoice must contain
Under momsbekendtgørelsens § 58, stk. 1, a full invoice must contain:
- issue date (invoice date)
- a sequential invoice number
- the seller's CVR or SE number
- the seller's name and address
- the buyer's name and address
- the quantity and nature of the goods, or the scope and nature of the services
- delivery date, if different from the invoice date
- the taxable amount, unit price excluding moms, and any discounts
- the moms rate
- the moms amount
The same content rules apply to a quote, credit note or any other document type when it needs to serve as VAT documentation.
2. The invoice date must be unambiguous
The invoice date is the day the invoice is printed or sent to the customer. It may not be back-dated to the delivery day. Write the date so it cannot be misread, for example "10 April 2026" rather than a numeric format that could be read as month/day.
How InvoiceCraftly helps: the Denmark document type shows the date in an unambiguous format, so it cannot be confused with the day/month ordering used elsewhere.
3. Sequential numbering
Invoice numbers must follow one or more sequential series. A number you have already used must remain in the series.
Sources: Skattestyrelsen — A.B.3.3.1.4 Fakturaens indhold, fuld faktura.
4. Moms on the invoice
The moms rate and the moms amount must be stated separately. It is not enough to state that moms is 20% of the total — that is only permitted on a simplified invoice. If the invoice includes both taxable and moms-exempt supplies, they must be listed and totalled separately.
5. When is a simplified invoice enough?
A simplified invoice may be issued when a supply is for at most 3,000 kr. Businesses that sell only or mainly to private consumers must issue simplified invoices to them, and businesses that mainly sell to VAT-taxable customers may also do so towards private buyers. A registered buyer can always ask for an ordinary invoice. A simplified invoice requires fewer details, for example no unit prices, and moms can be stated as 20% of the total.
A private buyer alone is not enough. To private consumers you must issue a full invoice when a service is for 5,000 kr. or more including moms, for supplies covered by section 8 V of the Danish Tax Assessment Act (ligningsloven), and for certain sales to other EU countries (section 66(5)-(6) of the VAT executive order).
Open question: the VAT executive order says "højst 3.000 kr." (at most 3,000 kr.) and Skattestyrelsen's guidance says "under 3.000 kr." (under 3,000 kr.). Neither says whether the amount includes or excludes moms, while the 5,000 kr. limit for services to private buyers is stated including moms. Check the amount on Skattestyrelsen's page on simplified invoices before relying on a practice close to the threshold.
Sources: Retsinformation — Momsbekendtgørelsen § 66, Skattestyrelsen — A.B.3.3.1.6 Forenklede fakturaer og kasseboner and tax.dk — Forenklede fakturaer og kasseboner.
6. Invoicing in euro or another currency
If you invoice in euro, moms can be shown in euro. In any other currency, the invoice must show the moms amount in Danish kroner, or the exchange rate to Danish kroner.
7. Correcting or cancelling an invoice
After returned goods you must issue a credit note, and after a later price change either a credit note or a supplementary invoice. If moms was charged in error, you can withdraw the original invoice and replace it with a correct one, or issue a credit note. The credit note must meet the same formal requirements as the invoice and refer to the original invoice by date and number. The same applies to e-invoices.
Sources: Skattestyrelsen — A.B.3.3.1.2 Faktureringspligten and Skattestyrelsen — A.B.3.3.1.4 Fakturaens indhold, fuld faktura.
8. Digital bookkeeping
From 1 January 2026, personally owned businesses with net revenue above 300,000 kr. in each of the two most recent financial years must keep their books in a digital bookkeeping system, as companies with statutory bookkeeping obligations already must. InvoiceCraftly is not a bookkeeping system — invoices created here still need to be entered into your own bookkeeping system.
How InvoiceCraftly helps with the Danish invoice workflow
InvoiceCraftly's Denmark invoice generator includes the fields above, and you can pull the buyer's public details with CVR lookup. InvoiceCraftly does not check whether you are VAT-registered, and does not send OIOUBL or Peppol invoices.
Denmark invoice requirements
What must a Danish invoice contain?
Invoice date, sequential invoice number, the seller's CVR or SE number, the seller's and buyer's name and address, a description of the goods or services, the price excluding moms, the moms rate and the moms amount.
Must a Danish invoice show a CVR number?
Yes, if the seller is VAT-registered. If not, see invoicing without a CVR number.
Can I choose my own invoice number in Denmark?
You choose the series, but the numbers must be sequential.
When is a simplified invoice enough in Denmark?
When a supply is for at most 3,000 kr., or when you sell to private consumers on the conditions in section 66 of the Danish VAT executive order. A private buyer alone is not enough: services to private consumers of 5,000 kr. or more including moms need a full invoice.
How do I cancel a Danish invoice?
After returned goods you must issue a credit note. If moms was charged in error, you can withdraw the invoice and replace it with a correct one, or issue a credit note.