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Coupa Success Portal

Denmark

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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