How to invoice in Denmark
Danish invoices are built around the 8-digit CVR number. Beyond that: your business name and address, a sequential invoice number and the invoice date, the customer's name and address, a clear description and quantity of the goods or services, and the 25% VAT shown separately. Amounts are usually stated in Danish kroner (DKK). Invoices to Danish public-sector bodies must be sent electronically via Nemhandel or Peppol.
| Denmark at a glance | Detail |
|---|---|
| Currency | DKK (DKK) |
| Standard VAT (moms) | 25% |
| Tax ID | CVR number |
| Paper size | A4 |
| Typical terms | Net 30 |
| E-invoicing | Phasing in |
Tax ID format: 8-digit CVR number, e.g. 12345678; the VAT number is the CVR prefixed with DK, e.g. DK12345678.
What Danish invoices must include
- The word “Invoice” and a unique, sequential invoice number
- The issue date (and the supply date if it differs)
- Your business name, address and CVR number
- The client's name and address (and their CVR number for reverse-charge or intra-EU supplies)
- A clear description and quantity for each line
- The net amount per VAT (moms) rate, the rate(s) applied and the VAT (moms) amount
- The total payable, in DKK
- Payment terms, the due date and how to pay (bank name and account number or IBAN)
- Sequential invoice number
- VAT rate and amount shown separately
- Supply/delivery date if different from the invoice date
VAT (moms) & reverse charge
For cross-border work, the right wording matters. Invoice Forever offers ready-made Danish VAT (moms) notes such as:
- VAT (moms) charged at the Danish standard rate of 25%.
- Intra-Community supply — exempt from VAT under Article 138 of the EU VAT Directive; the customer accounts for VAT (reverse charge).
- Reverse charge — VAT to be accounted for by the recipient under Article 196 of the EU VAT Directive.
E-invoicing in Denmark
Denmark has no universal B2B e-invoicing mandate. Under the 2022 Bookkeeping Act, businesses must use digital bookkeeping systems able to send and receive structured e-invoices; it covers every company that files an annual report, and since 1 January 2026 also other businesses (such as sole traders) with net turnover above DKK 300,000 in two consecutive years, with in-house systems included from 1 July 2026. The Danish Business Authority has proposed that registered bookkeeping systems must enrol their users in the Nemhandel register for e-invoicing unless they opt out, and offer e-invoicing first when the recipient is registered. The consultation closed on 17 August 2026; the proposed start date is 1 January 2027, and it is not yet in force. Suppliers to public bodies have had to invoice electronically since 2005. The Danish Business Authority plans to replace OIOUBL with Nemhandel BIS 4, based on Peppol BIS 4, during 2028 and 2029.
Invoice Forever can export a structured EN 16931 (UBL) e-invoice alongside the PDF (beta) — the format most of these mandates are built on. You still send it via your own access point, and some countries require their own national format.
Verified 11 September 2026 against the source. E-invoicing rules are changing quickly, so always confirm the current position with the Danish Tax Agency (Skattestyrelsen); for e-invoicing, the Danish Business Authority (Erhvervsstyrelsen) before you rely on it. This page is general guidance, not tax advice.
Payment terms in Denmark
Danish B2B terms are commonly 8, 14 or 30 days. Where no term is agreed, payment falls due 30 days after the invoice or delivery date under the Danish Interest Act (renteloven), and statutory late-payment interest is the Nationalbank reference rate plus 8%.
Questions about invoicing in Denmark
Denmark applies a single standard VAT (moms) rate of 25% to almost all goods and services, with no reduced rates. A few supplies such as exports and intra-Community sales are zero-rated. You must register for VAT once taxable turnover exceeds DKK 50,000.
Yes. VAT-registered Danish businesses must show their 8-digit CVR number (used as the DK VAT number, e.g. DK12345678) on invoices, along with a sequential invoice number, the invoice date and VAT shown separately.
Suppliers to public bodies have had to invoice electronically since 2005, and today send e-invoices via Nemhandel or Peppol. For B2B there is no universal mandate, but the Bookkeeping Act requires digital systems that can send and receive e-invoices, and the Danish Business Authority has proposed that, from 1 January 2027, registered bookkeeping systems enrol users for e-invoicing by default unless they opt out; this is not yet in force.
Yes, to make and send your invoices. The Bookkeeping Act regulates the bookkeeping system your invoices end up in, not the tool that makes them, so record each invoice in a registered or compliant bookkeeping system. Invoice Forever is an invoicing tool, not a bookkeeping system.
Make an invoice for Denmark, free.
DKK and 25% VAT (moms) already set, on A4 paper. No signup, no watermark.