Requirements for Sales Invoices 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:
- If the customer is a VAT-registered company in Denmark and the sale amount, including VAT, is DKK 3,000 or more, you are required to issue a sales invoice.
- Even if the sale amount is less than DKK 3,000 including VAT, you must issue a sales invoice if the customer is a VAT-registered company in Denmark and requests one.
- If the customer is a private consumer and the sale amount, including VAT, exceeds DKK 5,000, you must issue a sales invoice.
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
Sales to companies located in EU countries
When selling to EU companies, always provide a regular sales invoice, and include the customer’s VAT number on it. If you are selling without VAT and using the EU’s reverse charge rules, you must also note that on the invoice. You need to report your sales to the EU to SKAT Erhverv every month, no later than the 25th of the following month. You are responsible for verifying the validity of your customer’s VAT number. If you don't verify it, you will be liable to pay VAT.
Private consumers sales from the EU
The obligation to issue a regular sales invoice applies to private consumers who are citizens of EU countries. It is important to remember about the current special rules regarding the "Moms One Stop Shop," which were introduced on July 1, 2021. These rules regulate the way in which VAT is calculated and paid for online sales of goods and services to consumers in the EU. Companies that sell goods or services to private consumers in other EU countries are required to register for this scheme, and may use it to declare and pay VAT on all cross-border sales within the EU.
SIMPLIFIED SALES INVOICE
A simplified sales invoice are possible to be issued when:
- If your customers are from Denmark and your sales are less than DKK 3,000 including VAT, you do not need to issue a sales invoice.
- If you sell products or services to individual customers and your total sales are a maximum of DKK 5,000, including VAT, you can use simplified invoices, which should include specific information, such as the date of issue, a unique invoice number, the name and address of the supplier and the customer, the type and quantity of goods or services, the VAT rate and the amount of VAT.
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
If you primarily sell to individual customers and use a point of sale system that allows for printed receipts, you can choose to issue receipts instead of simplified invoices.
