Denmark: invoice requirements and VAT rates
Denmark has a single VAT rate of 25 % (ML § 33) with some zero-rated supplies. A business must register once it sells VAT-able goods or services for more than DKK 50,000 in a calendar year.
Diese Seite ist auf Englisch verfasst.
Rates last checked on 15 October 2026. Main legal basis: Momsloven (lov om merværdiafgift).
Open the invoice generator for Denmark
Moms rates
| Rate | Type | Typical use |
|---|---|---|
| 25 % | Standard |
Fields an invoice must show
The checklist in the generator applies these. Each requirement names its legal basis. Amounts are in DKK by default.
| Field | Basis | When |
|---|---|---|
| Invoice date | Momsloven; Directive 2006/112/EC, Art. 226(1) | Always |
| Invoice number | Momsloven; Directive 2006/112/EC, Art. 226(2) | Always |
| Seller tax ID | Momsloven; Directive 2006/112/EC, Art. 226(3) | Always |
| Customer tax ID | Momsloven; Directive 2006/112/EC, Art. 226(4) | When the customer accounts for the tax (reverse charge) |
| Seller name | Momsloven; Directive 2006/112/EC, Art. 226(5) | Always |
| Seller address | Momsloven; Directive 2006/112/EC, Art. 226(5) | Always |
| Customer name | Momsloven; Directive 2006/112/EC, Art. 226(5) | Always |
| Customer address | Momsloven; Directive 2006/112/EC, Art. 226(5) | Always |
| Description of every line | Momsloven; Directive 2006/112/EC, Art. 226(6) | Always |
| Quantity of every line | Momsloven; Directive 2006/112/EC, Art. 226(6) | Always |
| Date of supply | Momsloven; Directive 2006/112/EC, Art. 226(7), when it differs from the issue date | Check; depends on the sale |
| Unit price of every line | Momsloven; Directive 2006/112/EC, Art. 226(8) | Always |
| Tax rate of every line | Momsloven; Directive 2006/112/EC, Art. 226(9) | Always |
| Tax amount | Momsloven; Directive 2006/112/EC, Art. 226(10) | Always |
| Reason for exemption | Momsloven; Directive 2006/112/EC, Art. 226(11) | When a line is exempt |
| Reverse-charge wording | Momsloven; Directive 2006/112/EC, Art. 226(11a) | When the customer accounts for the tax (reverse charge) |
| Total amount | Momsloven; Directive 2006/112/EC, Art. 226(8)-(10) | Always |
| Tax amount in local currency | Momsloven; Directive 2006/112/EC, Art. 230 | When the invoice is not in DKK |
Identifiers
- VAT number (CVR): for example DK12345674
- CVR number
Good to know
- There is no reduced rate; zero-rated supplies exist for specific cases such as exports.
- The VAT number is "DK" followed by the eight-digit CVR number.
E-invoicing
Danish public bodies receive structured e-invoices through NemHandel. Private B2B e-invoicing is voluntary.
Peppol
Scheme 0184 addresses a Danish CVR number in the Peppol network.
Draftbill offers the Peppol BIS Billing 3.0 export for Denmark. The default address scheme is 0184.