Invoice requirements

Invoice Requirements

In the table below, we have provided the requirements for valid invoices, as well as marked (SR) for the simplified requirements that sellers can comply with when the sales amount is below 3,000 DKK including VAT. Furthermore, sellers can issue a receipt without the need for consecutive numbering if the sales amount, as mentioned, is below 3,000 DKK and the customers are primarily private individuals.

Requirements

• Invoice issuance date - invoice date (SR)
  
  
• Consecutive numbering (SR)
  
  
• Seller's full name and address, including VAT registration number with country code (e.g., DK 12121212) (SR)
  
  
• Buyer's full name and address
  
  
• Buyer's VAT registration number - to be used if any of the following apply: (remember country code)
     - Reverse charge mechanism
     - VAT-free transfer of own goods for use in another EU country (transfer to own warehouse, etc.)
     - VAT-free sale of goods or new means of transport to an EU buyer
  
  
• Quantity and nature of the goods supplied or services rendered (SR)
  
  
• Delivery date
  Can be omitted if the delivery date is the same as the invoice date
  
  
• Base for VAT calculation (SR)  
  - Unit price excluding VAT, minus any immediate price reductions, bonuses, or discounts granted at the time of purchase    
  - VAT rate    
  - VAT amount

Additional requirements for the following:

• Information about the vehicles when delivering new vehicles to other EU countries.
  
  
• When using the second-hand goods scheme, it must be stated that the item is subject to VAT under these special rules.
  
  
• Foreign companies registered with a Danish VAT representative must include the representative's name, address, and VAT registration number on sales invoices.

Zero-rated invoicing

When invoicing services as VAT-exempt to customers in other countries, information is required stating that reverse charge applies (meaning the customer calculates and pays the VAT in their own country).

• For the sale of expert appraisal or work on movable property to an EU buyer
  
  
• For the sale of goods transport and related services to an EU buyer
  
  
• For the intermediation of transport services to an EU buyer
  
  

The information can be provided in one of the following ways:

• Reference to the relevant provision of Directive 2006/112/EC
  
  
• Reference to the corresponding national provision
  
  
• By stating "reverse charge" or "reverse charge mechanism"

Invoicing with VAT exemption

For VAT-exempt (export) sales, information stating that the sale is VAT-exempt is required. The information can be provided in one of the following ways:

• Reference to the relevant provision in Directive 2006/112/EC - Article 226, no. 11 (for the sale of goods)
  
  
• Reference to the corresponding national provision (In Denmark; Section 34, paragraph 1 of the VAT Act)
  
  
• By stating "VAT-exempt," "zero-rated," "Reverse Charge," or similar.

Important to remember when invoicing:

The VAT amount and VAT rate must always be stated separately on a regular/proper invoice. However, this is not required if the invoice meets the requirements for a simplified invoice or if it is a cash register receipt.

If a prepayment is received, an invoice must be issued for the amount received (provisional invoice or interim invoice). When the buyer issues an invoice on behalf of the seller (a self-billing document), the following must be indicated on the invoice: "self-billing" or "self-billed."

Foreign companies selling VAT-exempt (export) goods to Danish companies must include the buyer's DK VAT number on their invoice, along with the words "Reverse charge" or "Buyer settles the VAT."