Invoicing for Tradespeople in Denmark: Requirements, VAT and Template (2026)

An invoice for trade work in Denmark must contain 10 legally required details: invoice date, a sequential invoice number, your CVR number, your company name and address, the customer's name and address, a description of the work and materials, the delivery date, the price excluding VAT, the VAT rate (25%) and the VAT amount itself. If a field is missing, the tax authority (SKAT) can reject the invoice — and business customers can lose their VAT deduction.

This guide walks through the requirements one by one, explains the VAT rules and payment terms, and shows how to handle payment reminders and progress billing. If you want to skip the theory, download our free invoice template for tradespeople in Word and Excel format with every field pre-filled.

What must a trade invoice contain?

The requirements for a full invoice come from the Danish VAT executive order and apply to every VAT-registered business — including sole proprietorships. The 10 required details are:

1. Invoice date — the day the invoice is issued
2. Sequential invoice number — e.g. 2026-001, 2026-002 (no gaps allowed)
3. Your CVR number (VAT registration number)
4. Your company name and address
5. The customer's name and address
6. Quantity and nature — a description of the work and materials, e.g. "7.5 hours labour: replacing soil pipe" and "Materials: pipes and fittings"
7. Delivery date — when the work was carried out, if different from the invoice date
8. Price excluding VAT — unit price and any discounts
9. VAT rate — 25% in Denmark
10. The VAT amount in kroner

On top of that, it is good practice (and in your own interest) to state a due date, payment details (bank account or payment link) and your payment terms, e.g. "Net 8 days".

When is a simplified invoice enough?

For sales to consumers under DKK 3,000 you may use a simplified invoice (like a receipt), where the customer's name and address can be left out. Trade work is usually above that threshold, and private customers often need a full invoice to claim the Danish home service tax deduction (håndværkerfradrag) — so in practice, always send a full invoice.

VAT on trade work

All trade work in Denmark is subject to 25% VAT, added on top of both labour and materials. If your revenue exceeds DKK 50,000 within 12 months, VAT registration is mandatory — and without it you are not allowed to charge VAT on an invoice.

Remember to state the price excluding VAT per line, and show the subtotal, VAT amount and total including VAT at the bottom. Showing only the total price does not satisfy the requirements.

Payment terms and due date

You set the payment deadline yourself if it is agreed with the customer — typically net 8, 14 or 30 days. If nothing is agreed, the Danish Interest Act defaults to 30 days. For trade businesses fronting the cost of materials, short terms are recommended: net 8 days is common for private customers.

Always print a concrete due date on the invoice ("Due date: 21-07-2026") rather than just "Net 8 days" — it removes any doubt and makes reminders easier.

Reminders and reminder fees — what can you charge?

If the customer does not pay on time, the Danish Interest Act entitles you to:

• A reminder fee of DKK 100 per reminder — at most 3 reminders per invoice, with at least 10 days between each
• Late-payment interest — the Danish central bank's lending rate plus 8 percentage points from the due date
• A fixed compensation fee of DKK 310 — business customers (B2B) only, as compensation for collection costs

After the third reminder the case can go to debt collection. Always send reminders in writing, stating the invoice number, amount and a new payment deadline.

Progress (aconto) invoicing on larger projects

On projects spanning several weeks, don't wait until the work is finished to invoice. Agree on a payment plan with the customer up front — e.g. 30% at start, 40% midway and 30% on handover — and send a progress invoice at each milestone. Each progress invoice must meet the same requirements as a regular invoice and gets its own sequential number. The final invoice shows the total amount minus the progress amounts already invoiced.

Invoicing the public sector and business customers

If you work for municipalities, regions or the state, the invoice must be sent as an e-invoice via NemHandel (OIOUBL format) using the customer's EAN number — a PDF by email is not enough. Most invoicing systems and accounting software can send via NemHandel.

For business customers, always include the customer's CVR number on the invoice so they can document their VAT deduction.

Also remember the Danish Bookkeeping Act: invoices must be kept for 5 years, and digital bookkeeping systems are now a requirement for most businesses — one more reason to drop handwritten invoices or loose Word documents with no system behind them.

Free invoice template for tradespeople

We've built a free invoice template with every legally required field, line items for labour and materials, automatic VAT calculation (in the Excel version) and payment terms with reminder wording. It comes in both Word and Excel format:

Download the free invoice template here →

FAQ

How do I write an invoice as a tradesperson in Denmark?

Use a template or an invoicing system and fill in the 10 required fields: date, sequential number, your CVR number, name and address of both you and the customer, a description of work and materials, delivery date, price excluding VAT, VAT rate and VAT amount. Add a due date and payment details, and send the invoice as a PDF or through an invoicing system.

Can I send an invoice without a CVR number?

No — as a business, your CVR number must appear on the invoice. If you sell privately without a registered business (under DKK 50,000 revenue in 12 months), you can issue a bill without VAT, but you may not call it a VAT invoice, and the customer cannot use it for the home service tax deduction.

Does VAT always have to be on the invoice?

Yes, if you are VAT-registered. All trade work carries 25% VAT, and the invoice must show the price excluding VAT, the VAT rate and the VAT amount separately.

How long do I have to keep my invoices?

5 years from the end of the financial year the invoice relates to — both the ones you send and the ones you receive, per the Danish Bookkeeping Act.

What do I do if the customer doesn't pay?

Send a written reminder with a DKK 100 reminder fee and a new deadline of at least 10 days. After at most 3 reminders you can send the case to debt collection. You can also charge late-payment interest from the due date and — for business customers — a DKK 310 compensation fee.

What is the difference between an invoice and a bill?

In everyday speech the words are used interchangeably, but an invoice is a VAT document with legally required fields, while a "bill" has no formal requirements. As a VAT-registered tradesperson you must always issue a proper invoice.

If you want to skip manual invoicing work entirely, Svendetid combines quotes, time tracking and invoicing in one app — so the invoice builds itself from the hours and materials you have already logged on the job.