Denmark
Examples of compliant cXML invoices and credit notes for 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.