Denmark VAT invoice requirements

A Danish faktura carries one VAT rate in almost every case: 25%. Denmark adds rules on the issue date, on showing VAT in DKK or euro, and since 2026 on digital bookkeeping for more businesses.

Last checked November 2026Sources

Invoice: faktura
VAT number: DK + 8-digit CVR number momsnummer / CVR-nummer [1]
Standard VAT rate: 25% [2]
Simplified invoice: Under DKK 3,000 [7]
Keep invoices: 5 years after the financial year [5]
E-invoicing: Public buyers only; digital bookkeeping

What an invoice in Denmark must show

Every EU VAT invoice carries the details of Article 226 of the VAT Directive: number, dates, both parties, VAT numbers, goods or services, taxable amount per rate, rate and VAT. The overview lists them. Denmark adds:

Unambiguous issue date: The issue date must be the date the invoice is printed or made available and must not be backdated to the delivery date; it must be unambiguous (e.g. written out, not '10-04-12'). [3]
VAT amount and rate shown separately: On a full invoice the VAT amount and the VAT rate must always be stated separately; only a simplified invoice may state that VAT is 20% of the total. [3]
VAT amount in DKK for foreign-currency invoices: If invoicing in euro, state the VAT amount in euro; in any other foreign currency, state the VAT amount in DKK or the DKK exchange rate. [3]
Mixed taxable and exempt supplies: Taxable and exempt supplies must be listed separately, each with its own subtotal. [3]
Intra-EU supply of goods wording: Show the buyer's VAT number and note that the supply is exempt, citing ML § 34, stk. 1 or Article 138 of the VAT Directive, or a clear marking such as "momsfritaget", "free of VAT", "0-sats" or "zero-rated". [4]
Reverse-charge wording: Show the buyer's VAT number and state that the buyer pays the VAT, e.g. "omvendt betalingspligt, køber afregner momsen" or "reverse charge"; the VAT rate and amount may be omitted. [4]
Margin scheme wording: State e.g. "fortjenstmargenordning - brugte genstande - køber har ikke fradrag for momsen"; no VAT amount may be shown. [3]
Two copies, non-editable format: Invoices and credit notes are issued in two copies (one kept by the issuer); skat.dk says invoices must be created in a non-editable format with consecutive numbers. [5]

VAT rates in Denmark

Denmark has one VAT rate of 25% (20% of the price including VAT) for all taxable goods and services; there are no reduced rates other than the zero rate for specific supplies such as newspapers. An invoice shows the taxable amount and the VAT for each rate it uses [2].

VAT rates in Denmark
Rate	Applies to (examples)
25%	Standard rate: everything without a lower rate
0%	Newspapers normally published at least monthly, including electronic newspapers (since 1 July 2019) and their delivery fees

Issuing and keeping invoices

Language: When necessary for control purposes, the tax administration may require a translation into Danish of invoices for supplies with place of supply in Denmark and of invoices received by taxable persons established in Denmark (momsbekendtgørelsen § 71). [6]
Currency: Invoices in euro must show the VAT amount in euro; invoices in another foreign currency must show the VAT amount in DKK or the DKK exchange rate. [3]
When to issue: Intra-EU supplies of goods and services where the EU buyer pays the VAT: invoice no later than the 15th of the month after the month of supply (ML § 52 b). No general deadline found for domestic sales. [4]
Simplified invoice (forenklet faktura): For sales under DKK 3,000 a simplified invoice may replace a full invoice. Contents: business name and address, CVR or SE number, sequential invoice number, invoice date, quantity and type of goods or services, total amount and VAT amount (VAT may be stated as 20% of the price including VAT). A full invoice is always required when a registered business buyer asks for one, for services to private persons of DKK 5,000 or more including VAT, under the BoligJob scheme, and for distance sales and certain supplies to other EU countries. Businesses selling mainly to consumers may give a POS receipt instead. [7]
Keeping invoices: Vouchers, including invoices, must be kept for 5 years after the end of the financial year; they may be stored electronically. [5]

E-invoicing in Denmark

Denmark has no B2B or B2C e-invoicing mandate. Public bodies receive e-invoices through NemHandel, and businesses above a revenue limit must keep their books in a registered digital system that can send and receive e-invoices.

18 April 2019
B2G: public bodies receive EN 16931 e-invoices via NemHandel
Executive order no. 346 of 2019 (Directive 2014/55/EU). OIOUBL 3.0 mandatory from 15 November 2025; national format to move to NemHandel BIS 4 (Peppol-based) by 2029. [8]
In force
1 January 2026
Digital bookkeeping in a registered system that sends and receives e-invoices
From 1 January 2026 sole proprietorships and associations with net revenue above DKK 300,000 in two consecutive income years must bookkeep digitally; companies under the Financial Statements Act were covered earlier. No B2B e-invoice issuing mandate. [8]
In force

Good to know for Shopify sellers

Selling into Denmark from another EU country? An invoice follows the rules of the country where the supply takes place. If you report your sales to consumers through the One Stop Shop (OSS), the rules of your OSS country apply instead, and when a business customer pays the VAT under the reverse charge, your own country's rules apply [9].

A B2B customer can always demand a full invoice, even below DKK 3,000. [7]

Make an invoice for Denmark

For a one-off sale, the free invoice generator lays out seller, buyer, VAT per line and the reverse charge note in your browser and saves a PDF. Add the national details listed above yourself.

For every Shopify order, Paperly: Invoice Order Printer builds the invoice from the order with the totals Shopify recorded, numbers invoices without gaps in your own series, issues a credit note for each refund that refers to the invoice, and keeps issued invoices unchanged for 10 years. When you enter your VAT number, the PDF carries Factur-X / ZUGFeRD XML (EN 16931).

Open the invoice generator Install Paperly on Shopify

Sources

Every fact on this page links to one of these pages, published by the national tax authority, the official law gazette or the European Commission. Last checked November 2026.

General information, not legal or tax advice. Rules change and your case may differ: check the tax authority’s current guidance or ask an accountant before you rely on it.

Invoice rules in the other EU countries

The EU baseline every country starts from is on the overview page.