Invoices

Commentary

Foreign currency

11 Denmark
11 Denmark | Commentary

Foreign currency

11 Denmark | Commentary

Invoices

A VAT invoice must be issued for both business-to-business (B2B) supplies of goods or services and business-to-consumer (B2C) retail supplies.

Businesses registered under the MOSS scheme are not required to issue a VAT invoice in respect of B2C sales of broadcasting, telecommunication and e-services.

The characteristics of full VAT invoices are set out in Appendix 11A.

Foreign currency

VAT invoices can be issued in either Danish Kroner (DKK) or euros. If another currency is used on the invoice, the VAT amount must be converted into DKK using either the current exchange rate or the monthly exchange rate published by the Danish

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