Country Guide

How to invoice in Denmark

Denmark keeps tax simple with a single 25% MOMS rate. E-invoicing for public sector clients has been mandatory since 2005, making Denmark one of the pioneers. For B2B, the system is straightforward. Here is what you need to get your invoices right.

Why Danish invoicing rules matter

Denmark was one of the first countries in the world to mandate e-invoicing for public sector transactions. The infrastructure is mature, and the rules are well-established. The Danish Tax Agency (Skattestyrelsen) enforces compliance through digital reporting and cross-referencing. With only one VAT rate to worry about, the main challenge is getting the formal requirements right: correct CVR numbers, proper invoice numbering, and accurate MOMS calculations. Danish businesses expect professional, timely invoices. Payment culture is efficient, and late payments are the exception rather than the norm.

Key tax and invoicing facts

MOMS rate
Denmark has a single VAT rate of 25% (MOMS). There are no reduced rates. Certain services are exempt from MOMS entirely, including financial services, healthcare, education, and passenger transport.
CVR number
Every Danish business has a CVR number (Central Business Register). It is an 8-digit number that serves as the company's public identification. For EU cross-border transactions, the CVR is prefixed with DK to form the EU VAT ID.
NemHandel and Peppol e-invoicing
All invoices to Danish public authorities must be sent electronically via NemHandel, which uses the Peppol network. The OIOUBL and Peppol BIS formats are accepted. For B2B, e-invoicing is not mandatory but widely adopted through the same infrastructure.
MOMS exemptions
While Denmark has no reduced MOMS rate, several sectors are fully exempt: financial services, insurance, healthcare, education, cultural activities, and passenger transport. Exempt businesses cannot deduct input MOMS on related purchases.
Common payment methods
Bank transfer is standard for B2B invoicing. MobilePay is widely used for smaller transactions and increasingly in B2B. Dankort (the Danish debit card) dominates consumer payments. Payment terms of 14 to 30 days are common, with net 8 days also frequent.
Currency
Danish krone (DKK). Denmark is not in the eurozone. Domestic invoices are issued in DKK. Foreign currency invoices are permitted, but MOMS must be converted to DKK using the Danish National Bank rate on the invoice date.

Required invoice fields in Denmark

  • Full name and address of the seller
  • Full name and address of the buyer
  • Seller's CVR number (business registration number)
  • Buyer's CVR number (for B2B transactions)
  • A unique, sequential invoice number
  • Invoice issue date
  • Date of delivery or service
  • Description of each good or service
  • Quantity and unit price (net) per line item
  • MOMS rate (25%) and MOMS amount
  • Net amount and gross total
  • Currency (DKK for domestic transactions)
  • Reference to MOMS exemption if applicable
  • Payment terms and bank account details
  • For B2G: EAN/GLN number of the public authority

VAT rates in Denmark

See the current VAT rates, reduced rates, and registration thresholds for Denmark.

View VAT rates →

Invoicing guides for neighboring countries

🇩🇪

Germany

Guide →
🇸🇪

Sweden

Guide →
🇳🇱

Netherlands

Guide →
🇬🇧

United Kingdom

Guide →

Questions

Do I need to register for MOMS in Denmark?

If your annual turnover exceeds 50,000 DKK, MOMS registration is mandatory. Below that threshold, registration is voluntary. Foreign businesses selling goods or services in Denmark generally need to register. Registration is done through Virk.dk, the Danish business portal.

How does NemHandel e-invoicing work?

NemHandel is Denmark's e-invoicing infrastructure built on the Peppol network. When invoicing a public authority, you send a structured electronic invoice (OIOUBL or Peppol BIS format) to their EAN/GLN number. Many accounting systems have built-in NemHandel support. For B2B, using NemHandel is optional but increasingly common.

What is the penalty for incorrect invoices in Denmark?

Incorrect invoices can lead to the buyer losing their MOMS deduction right. The Danish Tax Agency can impose fines for systematic errors. If underreported MOMS is discovered, you may face additional tax plus interest. Intentional fraud carries criminal penalties.

How long must invoices be stored in Denmark?

Invoices must be stored for 5 years from the end of the financial year in which the transaction took place. Both physical and electronic storage are accepted. The Danish Bookkeeping Act (bogforingsloven) requires that records remain accessible and readable throughout the retention period.

Can I invoice in English to a Danish company?

Yes. Danish law does not require invoices to be in Danish. English is widely accepted in business. The tax authority may request a translation during an audit, but this is uncommon for invoices in English given Denmark's high English proficiency.

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