In Denmark, entrepreneurs who sell a service or product are required to issue a customer:
– a receipt,
– a simplified sales invoice,
– or a normal sales invoice.
Receipts should be issued when an entrepreneur uses a printable point of sale, and his customers are primarily individual customers. A correctly issued receipt should include such information as the VAT rate, the company name or CVR, the date of the receipt, the price with VAT, a description of what was sold, the total price without VAT, as well as the total price with VAT and the amount of VAT.
A simplified sales invoice must be issued both when the amount of sales with VAT does not exceed DKK 5,000 and the customers are individual customers, and when the amount of the sold service or goods is not more than DKK 3,000 with VAT and the customers are mainly other companies conducted in Denmark.
[infografika] A correctly issued invoice must contain such information as:
the VAT percentage rate,
invoice number,
details of the seller (CVR, address and company name),
date of the simplified invoice,
price without VAT,
description of the product sold,
total price with VAT
the amount of VAT.
On the other hand, a regular sales invoice must be issued both when the amount of sales with VAT is at least DKK 3,000 and the recipient is a company registered in Denmark as a VAT payer, and when the recipient, who has a company registered in Denmark as a VAT payer, requests an invoice (also when the amount of sales with VAT is less than DKK 3,000), or the amount of sales is more than DKK 5,000, and the buyer is a private consumer. Such an invoice should contain such information as the VAT rate, details of the seller(CVR, company name and address), invoice number and date of issue, details of the buyer, date of delivery if it does not coincide with the date of issue of the invoice, description of the service or goods, price excluding VAT per item, any discounts, total price both with and without VAT, as well as the amount of VAT.
In addition, a regular sales invoice must be issued both if the buyers are private consumers from European Union member states (the „Moms One Stop Shop” regulations in effect since July 1, 2021 must be followed) and if the buyers are companies from European Union member states. The invoice must include the VAT number of the buyer, if it is a VAT-registered EU company. The entrepreneur is also obliged to check on VIES whether the buyer’s VAT number is correct (if the number is not verified the seller may be charged VAT), as well as to report the sale to the EU on skat.dk by the 25th of the following month. An entrepreneur who takes advantage of the EU reverse charge rules and sells goods or services without VAT must include the appropriate information on the invoice.
