Can You Send an Invoice as a Private Person? Yes — Here's Exactly How (2026)

You finished a freelance project, sold a digital product, or completed a consulting gig — and the client asks for an invoice. But you don't have a registered company. Can you still send one?

Yes. In Denmark, most of Europe, and many countries worldwide, private individuals can legally send invoices without a company registration. Here's how it works, what your invoice must include, and the mistakes that cost new freelancers money.

The Short Answer

You can invoice as a private person as long as you:

• Stay below the VAT registration threshold in your country.
• Include the correct personal identification on your invoice (CPR number in Denmark, personal ID in other countries).
• Do not charge VAT (unless you are voluntarily registered).
• Report the income to your tax authority.

Country-Specific Rules

Denmark (DK)

Under Danish tax law, you can invoice without a CVR number if your turnover stays below 50,000 DKK in any rolling 12-month period.

• Use your CPR number (personal identification) instead of a CVR number.
• Do not add VAT (moms) — you are not registered and must not charge it.
• Income is classified as B-indkomst (B-income) and must be declared on your annual tax return at skat.dk.
• You can adjust your preliminary tax assessment (Forskudsopgørelse) during the year so B-tax is paid monthly.

Once you exceed 50,000 DKK, you must register a sole proprietorship (Enkeltmandsvirksomhed) on Virk.dk within 8 days and start charging 25% VAT.

Germany (DE)

Private individuals can invoice under the Kleinunternehmerregelung (small business regulation) if annual revenue stays below €22,000. No VAT is charged. Include your Steuernummer on the invoice.

Estonia (EE)

You can invoice via a service contract (VÕS leping) or use an Ettevõtluskonto (Entrepreneur Account) with a flat 20% tax rate up to €25,000/year. The VAT threshold is €40,000.

UK

Sole traders can invoice without a limited company. VAT registration is required only above £90,000 annual turnover. Register as self-employed with HMRC.

Other EU Countries

Most EU countries allow individuals to invoice below their local VAT threshold. The amount varies by country (e.g., €35,000 in France, €65,000 in the Netherlands). Always check your country's specific rules.

What Your Invoice Must Include (as a Private Person)

1. Your full name and address — your legal name, not a brand or alias.
2. Personal identification number — CPR (Denmark), Steuernummer (Germany), personal ID (varies by country).
3. Client's name, address, and registration number (if they are a business).
4. Sequential invoice number — even private invoices need unique, unbroken numbering.
5. Invoice date and delivery date.
6. Clear description of the work — what you did, how many hours, at what rate.
7. Total amount — with a clear note that VAT is not charged and why (e.g., "0% VAT — Exempt under the 50,000 DKK VAT threshold (Momsfritaget jf. momslovens § 48)").
8. Bank details and payment terms.

Stop Paying 6–8% to Umbrella Companies

Many new freelancers sign up for umbrella services (like Factofly or Cool Company) that promise "invoicing without registration" — but charge 6% to 8% of every invoice as their fee.

On a 20,000 DKK project, that's 1,200–1,600 DKK gone — just for routing your payment through a middleman.

You don't need them. You can invoice directly, legally, and for free. The only thing an umbrella company does is issue the invoice on your behalf — something you can do yourself in under a minute with the right tool.

Tax Reporting: How It Works

When you invoice without a company, the tax treatment is straightforward:

• Denmark: Report as B-indkomst on your annual tax return (skat.dk). Adjust your Forskudsopgørelse to pay tax during the year.
• Germany: Report under Einkünfte aus selbständiger Arbeit. File annually with your Finanzamt.
• UK: Register as self-employed with HMRC. File a Self Assessment tax return.
• Estonia: Ettevõtluskonto handles tax automatically at 20%. Otherwise, declare as business income.

Can a Client Reject My Invoice Because I Don't Have a Company?

No. In Denmark, businesses can legally deduct payments to private individuals as a business expense, as long as the invoice contains your name, address, CPR number, and a clear description of the work. The same applies in most EU jurisdictions — a private person's invoice is a valid tax document.

Send Your First Invoice in Under 60 Seconds

With Fakturify, you enter your personal details once, add the client, describe the work, and hit send. The system handles sequential numbering, correct formatting, VAT exemption notes, and professional PDF generation automatically. No CVR required. No middleman fees. 100% free to start.

Frequently Asked Questions (FAQ)

Can I send an invoice without a company?
Yes. In Denmark and most EU countries, private individuals can send invoices as long as they stay below the VAT registration threshold and report the income to tax authorities.

Do I need a CVR number to invoice in Denmark?
No. If your annual turnover is below 50,000 DKK, you invoice with your CPR number. You must not charge VAT and must report earnings as B-indkomst.

Will clients accept an invoice from a private person?
Yes. Businesses in Denmark and the EU can deduct payments to private individuals as expenses. Your invoice is a valid document as long as it includes all required fields.

Do I have to pay tax on invoice income?
Yes. Income from invoices is taxable. In Denmark, it's reported as B-indkomst. The client pays you the full amount — you handle tax yourself via your annual return.

When do I need to register a company?
In Denmark, when your turnover exceeds 50,000 DKK in a rolling 12-month period, you must register on Virk.dk within 8 days and start charging 25% VAT.