What the invoice must show
Compare your draft with this checklist. What applies depends on the parties, the transaction, your tax status and the document type.
- Consecutive invoice number and invoice date. Invoices must be issued in a non-editable format such as PDF, and a copy must be kept as a voucher.
- Seller's name and address, the seller's CVR number, and the seller's VAT registration number.
- Buyer's name and address on a full invoice.
- Description of the goods or services, the quantity, and the price per unit excluding VAT, plus any discount that is not already in the unit price. A delivery date is needed if it differs from the invoice date.
- Taxable amount (VAT basis), the VAT rate applied (25%), the VAT amount and the total including VAT.
Key numbers
- Simplified invoice limit
- DKK 3,000Source ↗Simplified invoices may be used for sales under DKK 3,000 to a VAT-registered business; the buyer may still ask for a full invoice.
- Record retention
- 5 yearsSource ↗Invoices and vouchers must be kept for 5 years after the end of the financial year and may be stored electronically.
- Digital bookkeeping threshold
- DKK 300,000 turnover in 2 consecutive yearsSource ↗Sole traders and associations are covered from 1 January 2026 once turnover exceeds this level in two consecutive years.
Tax notes
A simplified invoice may be used for sales of less than DKK 3,000 to a VAT-registered business. It must show the seller's name, address and CVR number, a consecutive number, the date, the description, and the total and VAT amounts.
A VAT-registered business buyer can still ask for a full invoice, which must be issued in that case.
Sales above DKK 50,000 per year require VAT registration, and VAT must be charged at 25% on taxable sales from that point.
Electronic invoicing
Denmark has no general B2B e-invoicing mandate yet. NemHandel reports that about 99% of invoices to the public sector are already received electronically. Erhvervsstyrelsen says e-invoicing requirements for standard bookkeeping systems start on 1 March 2027 and 1 January 2028; these dates were not checked against the primary text.
Late payment
Under the Interest Act (renteloven), late B2B payment interest is Danmarks Nationalbank's official lending rate (udlånsrente) set for 1 January or 1 July, plus 8 percentage points, unless otherwise agreed. The lending rate was 2.00% from 12 June 2026, so late interest for the second half of 2026 is 10.00%. A fixed DKK 310 compensation is also payable per late payment.
Record keeping
Invoices and vouchers must be kept for 5 years after the end of the financial year. They can be stored electronically, provided they remain readable and in their original form.
Watch out for
- Since 1 January 2026, sole traders and associations with turnover above DKK 300,000 in two consecutive years must bookkeep digitally; check the Erhvervsstyrelsen timeline for your legal form.
- Late-payment interest uses the lending rate set on 1 January or 1 July, so a mid-half-year rate change does not change the rate for that half-year.
Official links & tools
Go straight to the source for the latest rules, rates and registers. Non-English pages are tagged with their language.
Tax authority1
Invoice rules2
Registration1
Number & company lookup1
Tax rates2
Late payment2
Record keeping3
Covers invoice rules, simplified invoices, 5-year retention and digital bookkeeping duties.
Digital bookkeeping: who is covered and whenExplains that most businesses must bookkeep digitally, with the DKK 300,000 rule for sole traders.
Bookkeeping Act guidanceOfficial guidance on the Bookkeeping Act (bogføringsloven) duties and record keeping.
Sources for this guide
Reviewed against these references on . Rules change, so check the current text before relying on it.