In Denmark, the concept of simplified invoices offers a streamlined approach for small-scale transactions. When the sales amount does not exceed DKK 3,000, businesses have the option to forego the traditional full invoice in favour of a simplified version when dealing with other registered buyers. This not only reduces administrative burdens but also expedites the billing process.
Let's find out more about these mandatory elements!
Mandatory elements of simplified invoices in Denmark
Public
Denmark
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
676
Content accuracy validation date:
22.05.2024
Content accuracy validation time:
09:00h
A simplified invoice must include the following mandatory elements:
- Company Name and Address: The official name and location of the business must be clearly stated.
- Registration Number: The company's unique CVR (Central Business Register) number or SE (VAT) number must be included.
- Consecutive Number: Each invoice must have a unique, sequential invoice number to ensure traceability.
- Issue Date: The date on which the invoice is issued should be recorded.
- Goods or Services Details: A description of the quantity and nature of the goods supplied, or the scope and nature of the services provided, must be specified.
- Financial Summary: The invoice should clearly outline the total turnover amount and the corresponding VAT charge.
Other news from Denmark
Denmark Releases Updated OIOUBL Schematron
Public
Denmark
Author: Ivana Picajkić
Denmark
Author: Ivana Picajkić
The Danish Business Authority released OIOUBL 2.1 schematron version 1.16.0, enhancing e-invoice data quality with CO2 data checks and stricter currency code controls. Implementation is required by November 27, 2025. The Danish Business Authority has released version 1.16.0 of the OIOUBL 2.1 schematron as a final version. The update is minor and focuses on improving data quality in e-invoices. Th... Read more
Denmark: Sale of Christmas Calendars is VAT Exempt
Denmark
Author: Ivana Picajkić
The Danish Tax Council has classified Christmas calendars involving discounts and prize draws as a single, composite service exempt from VAT, treating them as lotteries. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Denmark Advances with E-Invoicing and Digital Bookkeeping Plans
Public
Denmark
Author: Ivana Picajkić
Denmark
Author: Ivana Picajkić
Denmark is advancing its digital transformation by updating e-invoicing standards and strengthening digital bookkeeping rules, including new versions of OIOUBL and SAF-T expected by the end of 2025. Looking ahead to EU ViDA requirements, the country plans higher e-invoice adoption and tighter system integration, positioning Denmark as a leader in automated business transactions Denmark is continui... Read more
New document was uploaded: E-invoicing system in Denmark
Denmark
Author: Ivana Picajkić
The purpose of this document is to describe how electronic invoices are handled in Denmark. This document explains e-invoices, what they are, and how they are used, with special attention being paid to their legal treatment in Denmark. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Denmark: OIOUBL 2.1 Schematron Version 1.16.0.RC Released
Public
Denmark
Author: Ivana Picajkić
Denmark
Author: Ivana Picajkić
Denmark’s Business Authority has released Schematron version 1.16.0.RC for OIOUBL 2.1, introducing enhanced validation for CO₂ data, stricter currency code enforcement, and overall data quality improvements in e-invoices. The final version is expected by late October 2025, with mandatory implementation set for 27 November 2025 The Danish Business Authority has published Schematron version 1.16.0.R... Read more
Denmark’s National Bank Updates Guidance on Payment System Failures
Public
Denmark
Author: Ivana Picajkić
Denmark
Author: Ivana Picajkić
Denmark’s National Bank has issued updated guidance to strengthen resilience against payment system outages, urging citizens and retailers to prepare for disruptions by enabling offline card transactions and maintaining multiple payment options. By the end of 2025, offline payments via Dankort, Mastercard, Visa, and mobile wallets like Apple Pay and Google Pay will be available nationwide, ensurin... Read more
Denmark: Proposal to Remove 25% VAT on Fruit and Vegetables
Public
Denmark
Author: Ivana Picajkić
Denmark
Author: Ivana Picajkić
Denmark’s Conservative Party has proposed removing the 25% VAT on fruit and vegetables to ease household costs and promote healthier diets, though implementation would be delayed due to the complexity of adjusting tax and IT systems. The Conservative Party in Denmark has called for the removal of VAT on fruit and vegetables, arguing that rising grocery costs are putting too much pressure on househ... Read more