Which information is required on an invoice?
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.
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).
The information can be provided in one of the following ways:
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:
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."