Invoices

Commentary

Summary invoices

11 Denmark
11 Denmark | Commentary

Summary invoices

11 Denmark | Commentary

Summary invoices

Businesses are entitled to issue summary invoices in Denmark that cover a number of supplies. A summary invoice can only cover supplies made in one calendar month and must contain the same information as a VAT invoice. However, the date of the supply and the type and description of the supply can be shown on the delivery note rather than the summary invoice if the documents are retained together and the information is readily accessible by the tax authorities.

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