Invoicing as an Individual: Can You Send an Invoice Without a Company (CVR)?

You just completed a freelance project, built a website, or solved a design task for a client. Now they ask for an invoice — but you don't have a registered company or CVR number. Can you still send them an invoice?

Yes, absolutely.

In Denmark and many European jurisdictions, it is 100% legal to issue an invoice as a private individual without registering a company, provided you stay within certain revenue limits.

In this guide, we break down the exact rules, the 50,000 DKK VAT threshold, how tax works, and why you don't need to pay 6–8% cuts to "umbrella companies" to get paid.

The 50,000 DKK Rule: When Do You Need a CVR Number?

Under Danish tax and VAT legislation, you are only legally required to register a business (CVR) and register for VAT if your turnover exceeds 50,000 DKK within any consecutive 12-month period.

If you make less than 50,000 DKK over a rolling 12 months:

• You do not need a CVR number.
• You do not charge VAT (Moms) on your invoice.
• You simply use your CPR number (personal identification) instead of a company registration number.

What Must an Individual (Non-CVR) Invoice Contain?

An invoice issued by a private individual must still look clean, professional, and contain legal transaction records for the client's accounting department:

1. Your Information: Your full name, home address, and CPR number (or email/phone).
2. Client's Information: Their company name, address, and CVR number.
3. Invoice Number & Date: A unique, sequential number (e.g. 101, 102) and the issue date.
4. Description of Work: Clear description of the service (e.g., "UI/UX Design for mobile app, 8 hours").
5. Price & VAT line: Total amount with a clear note: "0% VAT — Exempt under the 50,000 DKK VAT threshold (Momsfritaget jf. momslovens § 48)".
6. Payment Details: Your bank account (Reg. and account number) and payment terms (e.g., Net 8 or 14 days).

Rules Vary by Country: Denmark vs. Estonia vs. International

While the ability to invoice as a private person exists across Europe, specific thresholds and tax mechanisms differ by country:

• Denmark (DK): You can invoice up to 50,000 DKK in a rolling 12-month period without a CVR number or VAT. Income is declared as B-income (B-indkomst) on your annual tax return (skat.dk).
• Estonia (EE): In Estonia, private individuals can operate under a service contract (VÕS leping) or use an Ettevõtluskonto (Entrepreneur Account) with a simple flat 20% tax rate up to €25,000/year (with zero accounting burden). The Estonian VAT threshold is €40,000 per calendar year.
• Other EU / International: Most European countries have micro-thresholds (e.g. Kleinunternehmer in Germany). Always verify the local tax threshold where you are a tax resident.

Umbrella Services (e.g., Factofly) vs. Free Invoicing with Fakturify

Many new freelancers get scared by the word "invoicing" and sign up for umbrella services that offer "invoicing without CVR". But there's a catch:

They take 6% to 8% of your hard-earned money on every single invoice.

If you invoice 20,000 DKK for a web project, an umbrella service takes 1,200 to 1,600 DKK just for sending an email and routing the payment.

With Fakturify, you can create and send sleek, professional invoices directly to your clients completely free. You keep 100% of your earnings, appear far more professional, and avoid unnecessary middleman fees.

How Does Tax (B-indkomst) Work?

When you invoice without a CVR number, the money you receive is considered B-income (B-indkomst) in Denmark.

• The client pays the full amount directly into your NemKonto or personal bank account without deducting tax.
• At the end of the year, you declare the total earned amount in your annual tax assessment (Oplysningsskemaet / rubrik 12/15) on skat.dk.
• You can also adjust your preliminary tax assessment (Forskudsopgørelse) during the year so your B-tax is paid automatically each month.

Frequently Asked Questions (FAQ)

Can a business client reject my invoice because I don't have a CVR?
No. Danish companies are legally allowed to deduct purchases from private individuals as long as the invoice contains your name, address, CPR number, and a detailed description of the delivered service.

What happens if my earnings exceed 50,000 DKK?
The moment you know you will pass 50,000 DKK in a 12-month period, you must register a free sole proprietorship (Enkeltmandsvirksomhed) on Virk.dk and start charging 25% VAT. Fakturify supports one-click switching from CPR to CVR invoicing.

Can I use Fakturify to send invoices without CVR?
Yes! Simply enter your personal name and details in your Fakturify profile. The platform automatically formats the invoice according to Danish standards and sends it straight to your client's inbox.