Invoicing in Denmark: The Complete Guide to Danish Invoice Rules, VAT & Compliance (2026)

Denmark has one of the most structured invoicing frameworks in Europe. Whether you are a freelancer, startup, or international company selling into Denmark — understanding the rules is essential to get paid and stay compliant.

The 9 Legal Requirements for a Danish Invoice

Under the Bogføringsloven and Momsloven, every invoice issued in Denmark must include:

1. Sequential Invoice Number (Fakturanummer): Unique, unbroken series — no gaps or duplicates.
2. Invoice Date (Fakturadato): The date the invoice is issued.
3. Seller Information: Legal name, address, and CVR number (or CPR if invoicing as a private individual).
4. Buyer Information: Client's name, address, and CVR number (if a registered business).
5. Date of Supply (Leveringsdato): When goods were delivered or service performed, if different from the invoice date.
6. Description of Goods or Services: Specific description with quantity/hours. Example: "Frontend development: React dashboard, 24 hours @ 850 DKK/hr".
7. Unit Price Excluding VAT: Price per item or hour before VAT.
8. VAT Rate and Amount (Momssats): Standard Danish VAT is 25%. If exempt, include a reference (e.g., "Momsfritaget jf. momslovens § 13").
9. Total Amount Payable (Totalbeløb): Grand total including VAT.

Also include bank details (Reg.nr. + Kontonummer / IBAN), payment terms (e.g., Netto 30 dage), and a PO number if the client requires one.

Danish VAT (Moms): Key Rules

Denmark applies a flat 25% VAT (moms) on virtually all goods and services — no reduced rates.

• You must charge VAT if your business has a CVR number and annual turnover exceeds 50,000 DKK.
• Below 50,000 DKK: No VAT registration required. Invoice with your CPR number and note the exemption.
• EU B2B reverse charge: No Danish VAT when invoicing a VAT-registered business in another EU country. The buyer self-accounts.
• Exports outside EU: Zero-rated (0% VAT).
• Exempt services: Healthcare, education, financial services, insurance (Momsloven § 13).

VAT returns are filed via skat.dk — quarterly for most SMEs, monthly for businesses above 50M DKK.

Invoicing Without a CVR Number

You can legally invoice as a private individual if your turnover stays below 50,000 DKK per rolling 12 months. Use your CPR number, do not add VAT, and report income as B-indkomst on skat.dk. Once you exceed 50,000 DKK, register on Virk.dk within 8 days.

Electronic Invoicing (E-Fakturering)

All invoices to Danish public authorities must be sent electronically since 2005 — PDF invoices are rejected.

• Format: OIOUBL or Peppol BIS Billing 3.0.
• Network: NemHandel or Peppol.
• Identifier: Recipient's EAN/GLN number (13-digit location number).

For private B2B, e-invoicing is not yet mandatory but the EU ViDA proposal will require it for cross-border transactions from 2028.

Payment Terms & Late Payment Rights

• Standard B2B: Netto 30 dage. Some industries use Netto 14.
• Late payment interest: Danish National Bank reference rate + 8% (Renteloven).
• Reminder fee: 100 DKK per reminder, up to 3 reminders.
• Recovery compensation: Fixed 310 DKK fee for late B2B payments.

Common Mistakes to Avoid

• Gaps in invoice numbers: SKAT considers this a red flag.
• Missing CVR/CPR: Clients cannot deduct the expense without your registration number.
• Vague descriptions: "Consulting" will be rejected — be specific.
• Deleting sent invoices: Always issue a credit note (kreditnota) instead.

All invoices must be stored for 5 years in a digital bookkeeping system (mandatory since July 2024).

How Fakturify Makes It Effortless

With Fakturify, compliance is automatic: sequential numbering, 25% moms calculation, CVR/CPR support, OIOUBL/Peppol e-invoicing, professional Danish templates, and automatic record-keeping. Free to start — no hidden fees.

Frequently Asked Questions (FAQ)

What is the VAT rate in Denmark?
A single standard rate of 25% (moms). No reduced rates for food, books, or other categories.

Can I invoice without a CVR number?
Yes. Under 50,000 DKK annual turnover, use your CPR number. Do not charge VAT. Report earnings as B-indkomst.

What format do public sector e-invoices require?
OIOUBL or Peppol BIS 3.0 via NemHandel or Peppol. PDF invoices are not accepted.

How long must I keep invoice records?
Minimum 5 years from the end of the financial year, in a digital bookkeeping system.

What if I sent an invoice with a mistake?
Issue a credit note referencing the original invoice, then issue a new corrected invoice with the next sequential number.