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Essential Elements for Sales Invoices in Denmark

When selling a service or a product to a customer, you must always issue:

USUAL SALES INVOICE

There are three instances where it is necessary to provide a regular sales invoice:

  1. If your customer is a company registered for VAT in Denmark, and the sale, including VAT, is equal to or greater than DKK 3,000.
  2. Even if the sale is less than DKK 3,000 including VAT, you must still provide a regular sales invoice if your customer is a VAT-registered company and requests an invoice.
  3. If your customer is an individual consumer, and the sale, including VAT, exceeds DKK 5,000.


A normal sales invoice includes:


Sales to companies located in EU countries

In summary, if you are selling to a company based in an EU country registered for VAT, you must issue a regular sales invoice and include the customer's VAT number on the invoice. If you're selling without VAT using the EU's reverse charge rules, you should note "reverse charge" on the invoice. You must declare your sales to the EU to SKAT Erhverv every month by the 25th of the following month, and verify that the customer's VAT number is valid. If you fail to verify the validation of the customer's VAT number, you will be responsible for paying the VAT.

Private consumers sales from the EU

In summary, when selling to private consumers who are EU citizens, it is important to issue a regular sales invoice. It's also important to be aware of the current special rules of "Moms One Stop Shop," which took effect on July 1, 2021.


SIMPLIFIED SALES INVOICE

It's possible to issue a simplified sales invoice when:

  1. If your customers are based in Denmark and your sales, including VAT, are below DKK 3,000.
  2. If you sell products or services to individual customers and your total sales, including VAT, are no more than DKK 5,000.


The simplified sales invoice contains the following information as depicted in the infographic:


FISCAL RECEIPT

If you primarily sell to individual customers and use a point of sale system that is capable of printing receipts, you have the option to print receipts instead of using a simplified sales invoice.

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