11 Denmark | Commentary

Self-billing

11 Denmark | Commentary

Self-billing

Self-billing is allowed in Denmark provided certain conditions are met.

Both parties must be registered for VAT and the customer must ensure that the seller is registered for VAT before issuing a self-billed invoice. The customer should verify the VAT number using the search function at www.skat.dk/skat.aspx?oid=2244391, or by contacting the tax authority directly. Evidence that the customer has undertaken verification checks on the VAT number should be retained.

Both parties must agree to use self-billing and a procedure must be specified under which the seller approves each self-billed invoice. For businesses in certain industries there may be statutory rules regarding

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