What shall a sales invoice in Denmark contain?

What shall a sales invoice in Denmark contain?

When you sell a product or service to a client, you always need to issue either a:

Normal sales invoice;
Simplified sales invoice;
Or a receipt.

A normal sales invoice

You should issue a normal sales invoice in these three situations:

1: If your client is a company registered for VAT in Denmark and the sales are 3.000 DKK, including VAT or more.

2: You also need to issue a normal sales invoice if the client is a company registered for VAT and the client asks for an invoice even if the sales were less than 3.000 DKK, including VAT.

3: Or your client is a private consumer, and the sales exceed 5.000 DKK, including VAT.

A normal sales invoice shall contain

Sellers company name, address and CVR;
Buyers company name/name and address;
Invoice number (ongoing numbers);
Date of invoice;
Delivery date (if different than the invoice date);
Description of product or service;
Price per item/unit without VAT;
Any discounts provided need to be shown;
Total price without VAT;
The VAT rate applied (e.g. 25%);
VAT amount;
Total price with VAT.

Sales to companies in the EU

You should always issue a normal sales invoice to companies in the EU.

If your client is a company in the EU registered for VAT, you also need to add the VAT number of the client on the invoice.

And if you sell without VAT using the EU reverse charge rules, this also should be written on the invoice.

A simple “reverse charge” text on the invoice is enough.

Remember to declare EU sales every month on SKAT Erhverv.

The deadline is the 25th of the following month.

NB: It is possible to change the registration to quarterly declarations of EU sales on SKAT Erhverv.

Also, it is your responsibility to verify that the VAT number provided by your client is valid.

That can be done here on VIES

You are liable for the VAT if you fail to verify the VAT number.

Sales to private consumers in the EU

You should always issue a normal sales invoice to private consumers in the EU.

If you sell to private consumers in the EU, then be aware of the special “Moms One Stop Shop” rules that apply.

You can read more about “Moms One Stop Shop” here

A simplified sales invoice

A simplified sales invoice can be issued in the following situations:

1: You have other Danish companies as clients, and the sales are below 3.000 DKK, including VAT.

2: Or you sell to private consumers, and the total sales are a maximum of 5.000 DKK, including VAT.

A simplified sales invoice shall contain:

Sellers company name, address and CVR;
Invoice number (ongoing numbers);
Date of invoice;
Description of what you sold (what, how many items);
Total price without VAT;
VAT amount;
The VAT rate applied (e.g. 25%);
Total price with VAT.

Receipt

If you are mainly selling to private consumers and using a POS that can print receipts, you can opt-in to print a receipt instead of issuing a simplified invoice.

A receipt shall contain:

Company name or CVR;
Date of issuing the receipt;
Description of what you sold (what, how many items);
Total price without VAT;
VAT amount;
The VAT rate applied (e.g. 25%);
Total price with VAT.

Be aware of new rules from 1.1.2024

Be aware of new rules from 1.1.2024 for some industries relating to digital cash register.

You can read more about these rules here

(Last update: 26.3.2024)

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