What should contain a sales invoice in Denmark

When selling a service or a product to a customer, you must always issue:

• A regular sales invoice
• A simplified sales invoice

USUAL SALES INVOICE

There are three situations in which you have to issue an usual sales invoice:

1. If your customer is a VAT-registered company in Denmark and the sale is DKK 3,000 with VAT or more.
2. You must also issue an usual sales invoice once your customer is a VAT-registered company and asks for an invoice, even if the sale was less than DKK 3,000, including VAT.
3. Your customer appears as private consumer and the sale exceeds DKK 5,000 including VAT.

[Infografika] A normal sales invoice includes:

• Seller's company name, address and CVR
• Buyer's company name and address
• Invoice number
• Invoice date
• Delivery date (if different from the invoice date)
• Description of the product or service
• Price per item/unit excluding VAT
• Any discounts granted
• Total price excluding VAT
• VAT rate applied (e.g., 25%)
• Amount of VAT
• Total price with VAT

Free invoicing software for Denmark in English

Faktura Solid is an online invoicing software in English, designed for entrepreneurs operating in Denmark. The key advantages are its speed, ease of use, and constant availability. It allows you to issue invoices for all types of businesses and for every VAT rate available on the Danish market. The electronic invoice is immediately available to your client after it is issued, saving you both time and money. Using this service is a real pleasure, and thanks to its intuitive interface, it only takes a few clicks.

Sales to companies located in EU countries

The EU Companies should always be issued a regular sales invoice. If your customer is a company based in an EU country registered for VAT, you must also include the customer's VAT number on your invoice. When you’re selling without VAT, and using the EU's reverse charge rules, that should also be noted on the invoice - the simple text "reverse charge" will suffice. Remember to declare your sales to the EU to SKAT Erhverv every month. This has to be done until the 25th of the following month. In addition, you are responsible for verification that the VAT number of your customer is valid. If you do not verify the validation of the customer’s VAT number, you are then liable to pay VAT.

Private consumers sales from the EU

Remember to issue a regular sales invoice to private consumers who are EU citizens. Remember the current special rules of "Moms One Stop Shop" which came into effect on 01.07.2021.

SIMPLIFIED SALES INVOICE

A simplified sales invoice are possible to be issued when:

1. Your customers are from Denmark and your sales are less than DKK 3,000 including VAT.
2. You sell products or services to individual customers and your total sales are a maximum of DKK 5,000, including VAT.

[infografika] The simplified sales invoice includes:

• Seller's company name, address and CVR
• Invoice number
• Date of the invoice
• Description of what you sold (what, how many pieces)
• Total price excluding VAT
• Amount of VAT
• The VAT rate used (e.g. 25%)
• Total price with VAT

FISCAL RECEIPT

Once you sell mainly to individual customers and use a point of sale that could be printed on receipts, instead of a simplified invoice, you may choose to print receipts.