DK • Statutory Invoicing Portal

Denmark Invoicing & Tax Compliance Portal

Comprehensive statutory guidance, invoicing requirements, and freelance profession templates verified against official Skattestyrelsen standards.

At a Glance: Invoicing in Denmark

National Currency DKK
Standard Tax Merværdiafgift (25.0%)
Tax ID Identifier CVR-nummer (DK12345678)
Registration Threshold Mandatory moms registration applies if turnover from taxable supplies exceeds DKK 50,000 within any 12-month period.
Record Retention 5 Years
B2B E-Invoicing Status OPTIONAL
PDF Acceptance YES for independent contractors
Standard Paper Format A4

Mandatory Fields on Denmark Invoices

Under official guidance from Skattestyrelsen, all valid invoices issued by registered businesses must include the following statutory disclosures:

  • invoiceNumber: Required under national tax legislation.
  • issueDate: Required under national tax legislation.
  • sellerName: Required under national tax legislation.
  • sellerAddress: Required under national tax legislation.
  • sellerTaxId: Required under national tax legislation.
  • buyerName: Required under national tax legislation.
  • buyerAddress: Required under national tax legislation.
  • itemDescription: Required under national tax legislation.
  • itemQuantity: Required under national tax legislation.
  • itemPrice: Required under national tax legislation.
  • taxRate: Required under national tax legislation.
  • taxAmount: Required under national tax legislation.
  • totalAmount: Required under national tax legislation.

Invoice Numbering & Payment Rules

Numbering Sequence: Must utilize a continuous serial numbering sequence (fortløbende nummer) based on one or more distinct series.

Payment Terms: Standard commercial credit terms are typically 30 days. Statutory late payment compensation rate: Danish Lending Rate (Nationalbankens udlånsrente) plus 8 percentage points under the Danish Interest Act (Renteloven).

Statutory Record Keeping: Commercial records and tax invoices must be retained for at least 5 years from the end of the relevant tax period for audit purposes.

Profession Templates for Denmark

Select your field to generate prefilled invoices configured for DKK and Moms:

Denmark Bookkeeper Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Bookkeeper Template →

Denmark Caterer Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Caterer Template →

Denmark Cleaner Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Cleaner Template →

Denmark Consultant Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Consultant Template →

Denmark Building Contractor Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Building Contractor Template →

Denmark Event Planner Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Event Planner Template →

Denmark Executive Coach Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Executive Coach Template →

Denmark Graphic Designer Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Graphic Designer Template →

Denmark Interior Designer Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Interior Designer Template →

Denmark Landscaper Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Landscaper Template →

Denmark Digital Marketer Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Digital Marketer Template →

Denmark Musician Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Musician Template →

Denmark Personal Trainer Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Personal Trainer Template →

Denmark Pet Caregiver Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Pet Caregiver Template →

Denmark Photographer Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Photographer Template →

Denmark Tradesperson Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Tradesperson Template →

Denmark Translator Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Translator Template →

Denmark Tutor Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Tutor Template →

Denmark Videographer Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Videographer Template →

Denmark Virtual Assistant Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Virtual Assistant Template →

Denmark Web Developer Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Web Developer Template →

Denmark Writer Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Writer Template →

Frequently Asked Questions About Denmark Invoicing

What is the statutory invoice record retention period in Denmark?

Under official regulations enforced by Skattestyrelsen, all business invoices, receipts, and accounting records must be archived for at least 5 years from the filing date.

Are digital PDF invoices officially recognized for audit compliance in Denmark?

Yes. Skattestyrelsen recognizes electronically generated PDF invoices as valid accounting source documents, with freelancer acceptance officially classified as "yes".

What are the invoice sequential numbering rules in Denmark?

Must utilize a continuous serial numbering sequence (fortløbende nummer) based on one or more distinct series. Gaps or arbitrary resets in your invoice serial numbers can trigger administrative audit queries.

What is the statutory tax registration threshold in Denmark?

Mandatory moms registration applies if turnover from taxable supplies exceeds DKK 50,000 within any 12-month period.

What are the commercial payment terms and late interest rates in Denmark?

Standard commercial payment agreements default to Net 30 days. The statutory late payment compensation rate is Danish Lending Rate (Nationalbankens udlånsrente) plus 8 percentage points under the Danish Interest Act (Renteloven).

What is the current B2B electronic invoicing mandate status in Denmark?

B2B e-invoicing is currently classified as "optional". For independent freelancers and sole traders, standard digital PDF documents remain fully compliant.

Official Sourcing & Citations

General information, not tax or legal advice. Verify requirements with the relevant tax authority or a qualified professional.