Denmark
Introduction
The Danish VAT rules on the layout and information to be provided on invoices generally follow the requirements of the European VAT Directive (2006/112/EC, 2010/45/EU) and its VAT requirements.
Invoice content requirements
Invoice Content Field | Mandatory/Conditional | Comments |
---|---|---|
Supplier Name | Mandatory | The full name of the supplier |
Supplier Address | Mandatory | The address of the supplier |
Supplier VAT ID | Mandatory | The VAT ID-number of the supplier |
Supplier Fiscal Rep. Name | Conditional | The supplier's tax representative's name |
Supplier Fiscal Rep. Address | Conditional | The supplier's tax representative's Address |
Supplier Fiscal Rep. VAT ID | Conditional | The supplier's tax representative's VAT ID |
Buyer Name | Mandatory | The full name of the supplier |
Buyer Address | Mandatory | The address of the buyer |
Buyer VAT ID | Conditional | The VAT ID-number of the buyer |
Invoice Date | Mandatory | The date of issue of the invoice |
Date of Supply | Conditional | The date of the supply of the goods/services |
Invoice Number | Mandatory | The number under which the invoice is mentioned in the sales journal of the supplier. |
Delivery Date | Conditional | |
Currency | Mandatory | |
Local Currency Tax | Conditional | |
Exchange Rate | Conditional | |
Credit Reason | Conditional | |
Net Total | Mandatory | Amount payable (VAT excluded) |
Tax Total | Mandatory | |
Gross Total | Mandatory | |
Quantity | Mandatory | The quantity of the goods supplied or the extent and nature of the services rendered. |
Description | Mandatory | The description/nature of the goods or services |
Taxable Amount | Mandatory | Mandatory per VAT rate or exemption (expressed in Krone) |
VAT Rate | Conditional | Applicable VAT rate (per good/service) |
VAT Amount | Conditional | VAT Payable |
Unit Price | Mandatory | Exclusive of VAT |
Discount Amount | Conditional | |
Reference to the reverse charge mechanism | Conditional | The Reverse Charge Mechanism shifts the responsibility for the reporting of a VAT transaction from the supplier to the buyer of a good or service |
Cash Accounting Scheme | Conditional | The principles of cash accounting means that VAT is recorded when it is received; in contrast with the standard VAT accounting scheme where VAT is recorded on the date of issuing or receiving a VAT invoice, regardless of when (or if) the payment is made. |
Reference in case supply is exempt from VAT | Conditional | |
Tax law reference | Conditional |
Extrinsic fields
There are no specific non-standard cXML fields (extrinsics) required to send a compliance-assured Danish invoice. You may require additional extrinsics specific to your industry or billing situation. See Adding Extrinsics to Your Invoice for more info.
Invoice examples
Article type: Reference
- DE Simple Backed Invoice (Quantity Based)Sample cXML quantity-based, PO-backed invoice and the corresponding PDF version for Denmark.
- DE Simple Unbacked Invoice (Contract Based)Sample cXML contract-based unbacked invoice and the corresponding PDF version for Denmark.
- DE Simple Backed and Unbacked Lines Service Invoice (Amount Based)Sample cXML amount-based, invoice with backed and unbacked lines and the corresponding PDF version for Denmark.
- DE Simple Credit Note for Backed InvoiceSample cXML credit note for backed invoices and the corresponding PDF version for Denmark.
- DE Simple Credit Note for Unbacked InvoiceSample cXML credit note for unbacked invoices and the corresponding PDF version for Denmark.
- DE Invoice with Payment TermSample cXML invoice with payment terms and the corresponding PDF version for Denmark.
- DE Invoice with Multiple Lines and PO ReferencesSample cXML invoice with lines that reference multiple PO's, and the corresponding PDF version for Denmark.
- DE Invoice with Header TaxationSample cXML with header taxation and the corresponding PDF version for Denmark.
- DE Invoice with Line Level TaxationSample cXML with line level taxation and the corresponding PDF version for Denmark.
- DE Invoice with DiscountSample cXML with a discount and the corresponding PDF version for Denmark.
- DE Invoice with Header Charges (Shipping, Handling, Misc)Sample cXML invoice with charges like shipping, handling, and misc at the header level, and the corresponding PDF version for Denmark.
- DE Invoice With Custom Fields (Extrinsic)Sample cXML with custom fields (a.k.a. extrinsics) and the corresponding PDF version for Denmark.