Document background
A Commercial Invoice is a fundamental business document used to request payment for goods or services provided in a commercial transaction. Under Danish jurisdiction, this document must comply with specific requirements set forth in the Danish VAT Act and Bookkeeping Act, as well as EU regulations. The commercial invoice serves multiple purposes: it acts as a formal payment request, provides necessary documentation for tax authorities, serves as evidence of the transaction for accounting purposes, and may be required for customs clearance in international trade. The document must include specific information such as VAT numbers, clear identification of parties, detailed description of goods or services, and precise pricing information. In Denmark, electronic invoicing is mandatory for business-to-government transactions, and the format must meet standardized technical requirements.
