
Quick overview and checklist for those who need to send an invoice as a private individual
In our guide below, we'll get you up to speed on what you need to include when writing an invoice as a private individual.
This guide is for you:
- Turnover of less than 50,000 DKK per year
- Do not have a registered business
💡 If you've landed here because you just want to get your hands on our invoice template, you can download it here.
Whether you're sending an invoice to your first customer or not, there are, unsurprisingly, a lot of things you need to be aware of.
We've put together a guide for those of you who need to send an invoice as a private individual - or are considering alternatives.
Can I send an invoice as a private individual?
As a private individual, you can send an invoice, but you must meet certain requirements. Instead of a CVR number, you must provide your CPR number or the first six digits of your CPR number. Make sure to specify that you are not registered for VAT and therefore do not charge VAT. It's also important to include your name and address, as well as details of the services or goods provided and payment information.
If you want to avoid the administrative hassle of sending invoices, sign up and send your invoice through Factofly.
Everything you need to be aware of when invoicing as a private individual
We've gathered all the things you need to be aware of when writing invoices as a private individual.
Whether you invoice with or without a CVR number, your invoice must comply with applicable requirements.
To make it a little easier for you to find your way around, here's an overview of what you need to know when sending an invoice as a private individual.
Content:
- Alternative to invoicing as a private individual
- Insurance
- Skat
- VAT and thresholds
- Expenses
- Driving
- How do you create an invoice as a private individual?
- Example of a private invoice - Invoice template
- For those on unemployment benefits
- If your customer does not pay
- How does the new bookkeeping law affect invoicing as a private individual?
Alternative to invoicing as a private individual
When you're faced with sending an invoice as a private individual, you basically have two options:
1. Do it yourself:
As with so many other things in life, you can of course do things yourself.
In the section below, you can read about everything you need to know when you want to invoice as a private individual - without having your own CVR number.
2. Done for you:
Your other option for invoicing without a CVR or your own company is to also use Factofly.
With Factofly, you manage your customers and work yourself, but use our self-serve platform to invoice and get paid.
We do the heavy administrative lifting and you can focus on doing what you do best.
What exactly does Factofly do, how does it help you, and why are we the right alternative for sending invoices as a private individual?
We've made a small comparison of the different alternatives you have.
You could always do things the hard way and get a CVR number as a freelancer, but we're no longer writing 1993 and there are smarter solutions for you.
1. insurance
There are at least two types of insurance, and maybe even three, that you need to be aware of when writing invoices as a private individual:
Liability insurance
Liability insurance is if you accidentally damage someone else's property or person.
Personal injury in particular can trigger very high compensation claims, so it's important to have this insurance in place.
You may already have liability insurance as part of your home insurance.
It varies from insurance to insurance, but most private liability insurance policies do not cover while carrying out a profession.
This means that when you do work that you invoice for, you are actually carrying out a business and your insurance doesn't cover such cases.
Accident insurance
Accident insurance covers you if you are injured yourself.
As with liability insurance, it varies from policy to policy, but the vast majority of accident insurance policies only cover you during leisure time and not when you're working.
If you are injured while performing the work you invoice for, you will not receive compensation for loss of earning capacity etc.
Therefore, it is important to check that your accident insurance covers you full-time, even when you are working.
Advisor insurance
If you advise your customers, it may be necessary to have advisor insurance in case advisor liability arises in connection with the advice you have given.
✅ Insurance checklist:
- Check if your liability insurance covers you while carrying out business
- Also check if your accident insurance has full-time coverage
- Alternative sign business research, price approx. 1500-2500 DKK per year.
- If you provide consultancy services, advisor insurance may also be required
How Factofly insures you
When you work on an assignment through Factofly, you are covered by our liability and accident insurance.
2. Skat
When you write an invoice as a private individual, no tax is paid on the money you receive.
So you have to pay your tax yourself. Set aside 50% or pay your tax on an ongoing basis to avoid an unpleasant surprise later on in the form of an unforeseen tax bill.
How to report your income to tax:
Either your customer reports the amount they transfer to you to the tax authorities as b-income.
If the company does not report your income as b-tax, you must do it yourself.
You either add the amount to your withholding tax return or you correct your tax return for the year in which you have income.
Whichever option you choose, remember to account for the unpaid tax so there won't be a nasty surprise later on.
✅ Tax checklist for private invoicing:
- Does your customer report your income as b-income or do you have to do it yourself?
- Take into account that no tax is paid on the money you receive. Set aside or make regular deposits.
How Factofly takes care of your taxes
When you use Factofly, we report and settle your taxes. The money you get in your account is a regular salary, so you can spend it without worrying about a tax bill later.
3. VAT and thresholds
As a private individual, you generally don't have to include VAT on your invoices if your turnover is below the de minimis threshold of DKK 50,000 per year.
If your turnover is higher, you must be registered for VAT and have a CVR number.
How to handle VAT through Factofly
There is no upper or lower limit to how much you can invoice as a private individual with Factofly. You don't need to register for VAT even if you exceed SEK 50,000 per year.
4. expenses
You can deduct operating expenses from your income.
It is defined as "expenses incurred to acquire, secure and maintain income for the year".
This means that your expenses must have a direct correlation between your expenses and the income for which you are sending an invoice.
You can't have a "deficit" in your B-income, so your expenses cannot exceed your income.
Deductions
Some expenses are only partially deductible.
For example, if you use your equipment 50% for your b-income and 50% for private use, you can only deduct the 50%.
Since you're not registered for VAT, you can't get a refund for your purchase VAT.
REMEMBER!!! All expenses must be documented, including their relevance to your income. Therefore, remember to save all receipts.
✅ Spending checklist:
- Save all your attachments.
- You are responsible and must prove that your expenses are relevant to your income.
How to handle expenses through Factofly
When you use FactoFly, you upload your receipts. Then we make sure they are deducted from your income before tax is deducted. Because we are VAT-registered, you also get a deduction for the purchase VAT. We also check that the receipts meet the tax requirements.
5. Driving
Mileage reimbursement
Mileage allowance is a tax-free allowance for the kilometers you drive in your own car, motorcycle, scooter or bicycle in connection with your business.
You cannot receive tax-free mileage allowance when you receive your fee as b-income.
If you invoice your customer for driving, it will be taxed as ordinary income.
The rates for tax-free mileage allowance are DKK 3.79 per km (2024 rate) for the first 20,000 km.
What is mileage deduction?
Mileage deduction is a deduction you get when you drive your own car, motorcycle, scooter or bicycle to and from your job.
The first 24 km per day do not trigger a deduction - from 25-120 km per day triggers a deduction of DKK 3.79 per km (2024).
You must document and enter your mileage in connection with either your tax return or advance tax return.
✅ Driving checklist:
- Remember to keep a log of your driving. You must enter the odometer reading at the start and end of the trip, the total number of kilometers and the purpose of the trip.
How to handle driving through Factofly
You can get tax-free mileage allowance by using Factofly. This way you get paid for all the kilometers and not just the ones that are over 24 km per day.
6. How do I create an invoice as a private individual?
Setting up an invoice as a private individual is a relatively simple process.
We've created a legally compliant invoice template that you can download for free.
If you're going to start creating an invoice, make sure you're aware of what your invoice should contain.
Follow the checklist here to make sure you get it all.
Example of a private invoice
Invoice template for private individuals
When you write an invoice, there are a number of requirements for information on the invoice.
We have created a template that meets all requirements.
You fill it out directly in your browser and can download it as a PDF afterwards.
You can send the invoice to your customer, either as an email attachment or as a printout on snailmail.
You can download a free invoice template directly from this link.
How to invoice through Factofly
If you do your assignments through Factofly, you don't have to do your own invoices, accounting, etc. We'll send the invoice for you and pay you a regular salary for the assignment.
7. Especially for those on unemployment benefits
You can invoice up to DKK 50,000 per year in your CPR number - it's called Leisure Employment.
After DKK 50,000, you must create a CVR no.
How your unemployment benefits are deducted
You will be charged hour by hour on your per diem card for both CPR and CVR billing.
When you create a CVR number, your unemployment benefit entitlement is shortened to 30 weeks (unless you have already used up your supplementary unemployment benefits).
The 30 weeks count for each week from when you have created your CVR number - the exception is if you do not receive unemployment benefits for a full calendar month.
B-Honorarium
You can also receive a so-called b-honorarium for an assignment. Work with a fee is considered ordinary work.
Here, your fee for hours is calculated according to a set hourly rate based on how many hours you receive in unemployment benefits. Unemployment insurance funds call this uncontrollable income, among other things.
The conversion is based on the Danish Agency for Labor Market and Recruitment's (STAR) rate, which as of 2024 is DKK 277.76 per hour.
👉 Example of hourly calculation with conversion rate: If you earn 10,000 kr. on your assignment, you will receive (10,000/277.76) 36 hours in unemployment benefits.
Remember to have documentation of your work to send to the unemployment fund.
How to use Factofly on per diem
You get an employment contract and Factofly reports the number of hours you actually work to Skat, which forwards it to your unemployment insurance fund. So if you invoice 500 DKK per hour for 20 hours (10,000 DKK), that's what we send to your unemployment insurance fund.
This means that you will be compensated for the actual number of hours you have worked, namely 20.
Your working hours count towards your unemployment benefit right away.
There is no maximum on your income when you work freelance through Factofly while on unemployment benefits.
Some unemployment funds treat income through Factofly differently, so check with your unemployment fund before you start.
8. If your customer does not pay
It can be a little uncomfortable if your customer doesn't pay.
You want to maintain the good relationship and get them as a customer again. Maybe you still work for them.
It may feel easier to do nothing, but in our experience, the longer it takes, the harder it is to get the money in.
Often it's just an oversight on the customer's part, which is quickly rectified when you remind them.
Start with a friendly reminder
When sending invoices as a private individual, start by sending a friendly reminder and follow up on the phone already 1-2 days after the payment deadline.
If you still don't receive the payment, follow up with another reminder and possibly a reminder fee.
If you have applied a reminder fee, 10 days must pass before you can reminder again with a fee.
Last option: debt collection and bailiffs
If the customer still doesn't pay, the next step is typically debt collection.
The vast majority of collection agencies won't take such a case unless you pay for the costs before they start the case - and you only get them back if your customer pays.
Alternatively, you can take your claim to the bailiff's court and if your customer doesn't dispute the claim, you can get the bailiff's help to collect the money.
If your customer disputes the claim at the bailiff's court, you'll have to go to court to get their word that you're entitled to the money.
The case can typically be handled as a 'small case', which is cheaper than a normal case.
However, court cases are often time-consuming and costly, so always consider carefully before taking such a case further.
✅ Checklist for handling non-payment:
- Move immediately. A friendly reminder kept in a good tone.
- Dialogue, dialogue, dialogue helps far more than a reminder. If the customer doesn't have all the money, set up an installment plan.
- Collecting money from a bad payer is often costly and time-consuming. Unfortunately, it's also far from certain that you'll get your money, so always consider how far you want to go. Is your time better spent finding new customers who can pay?
How Factofly collects your money
When you use Factofly, we handle all processes around your customer's non-payment - from the first reminder to legal action.
9. How are you as a private individual covered by the new Bookkeeping Act?
The new Bookkeeping Act requires companies to digitize their bookkeeping.
And digital accounting systems must meet certain requirements that make it possible to automate accounting processes and create greater security for correct accounting.(Source: Danish Business Authority)
When you invoice as a private individual, you are not subject to the digital accounting requirement. If you have a PMV, you are also not subject to the digital bookkeeping requirement as your turnover is below the threshold (DKK 50,000) for when a company must book digitally.
That said, it's always a good idea to keep your papers in order.
Get rid of admin headaches with Factofly
13,000+ freelancers and self-employed people use Factofly to make their lives a whole lot easier.

Quick overview and checklist for those who need to send an invoice as a private individual
In our guide below, we'll get you up to speed on what you need to include when writing an invoice as a private individual.
This guide is for you:
- Turnover of less than 50,000 DKK per year
- Do not have a registered business
💡 If you've landed here because you just want to get your hands on our invoice template, you can download it here.
Whether you're sending an invoice to your first customer or not, there are, unsurprisingly, a lot of things you need to be aware of.
We've put together a guide for those of you who need to send an invoice as a private individual - or are considering alternatives.
Can I send an invoice as a private individual?
As a private individual, you can send an invoice, but you must meet certain requirements. Instead of a CVR number, you must provide your CPR number or the first six digits of your CPR number. Make sure to specify that you are not registered for VAT and therefore do not charge VAT. It's also important to include your name and address, as well as details of the services or goods provided and payment information.
If you want to avoid the administrative hassle of sending invoices, sign up and send your invoice through Factofly.
Everything you need to be aware of when invoicing as a private individual
We've gathered all the things you need to be aware of when writing invoices as a private individual.
Whether you invoice with or without a CVR number, your invoice must comply with applicable requirements.
To make it a little easier for you to find your way around, here's an overview of what you need to know when sending an invoice as a private individual.
Content:
- Alternative to invoicing as a private individual
- Insurance
- Skat
- VAT and thresholds
- Expenses
- Driving
- How do you create an invoice as a private individual?
- Example of a private invoice - Invoice template
- For those on unemployment benefits
- If your customer does not pay
- How does the new bookkeeping law affect invoicing as a private individual?
Alternative to invoicing as a private individual
When you're faced with sending an invoice as a private individual, you basically have two options:
1. Do it yourself:
As with so many other things in life, you can of course do things yourself.
In the section below, you can read about everything you need to know when you want to invoice as a private individual - without having your own CVR number.
2. Done for you:
Your other option for invoicing without a CVR or your own company is to also use Factofly.
With Factofly, you manage your customers and work yourself, but use our self-serve platform to invoice and get paid.
We do the heavy administrative lifting and you can focus on doing what you do best.
What exactly does Factofly do, how does it help you, and why are we the right alternative for sending invoices as a private individual?
We've made a small comparison of the different alternatives you have.
You could always do things the hard way and get a CVR number as a freelancer, but we're no longer writing 1993 and there are smarter solutions for you.
1. insurance
There are at least two types of insurance, and maybe even three, that you need to be aware of when writing invoices as a private individual:
Liability insurance
Liability insurance is if you accidentally damage someone else's property or person.
Personal injury in particular can trigger very high compensation claims, so it's important to have this insurance in place.
You may already have liability insurance as part of your home insurance.
It varies from insurance to insurance, but most private liability insurance policies do not cover while carrying out a profession.
This means that when you do work that you invoice for, you are actually carrying out a business and your insurance doesn't cover such cases.
Accident insurance
Accident insurance covers you if you are injured yourself.
As with liability insurance, it varies from policy to policy, but the vast majority of accident insurance policies only cover you during leisure time and not when you're working.
If you are injured while performing the work you invoice for, you will not receive compensation for loss of earning capacity etc.
Therefore, it is important to check that your accident insurance covers you full-time, even when you are working.
Advisor insurance
If you advise your customers, it may be necessary to have advisor insurance in case advisor liability arises in connection with the advice you have given.
✅ Insurance checklist:
- Check if your liability insurance covers you while carrying out business
- Also check if your accident insurance has full-time coverage
- Alternative sign business research, price approx. 1500-2500 DKK per year.
- If you provide consultancy services, advisor insurance may also be required
How Factofly insures you
When you work on an assignment through Factofly, you are covered by our liability and accident insurance.
2. Skat
When you write an invoice as a private individual, no tax is paid on the money you receive.
So you have to pay your tax yourself. Set aside 50% or pay your tax on an ongoing basis to avoid an unpleasant surprise later on in the form of an unforeseen tax bill.
How to report your income to tax:
Either your customer reports the amount they transfer to you to the tax authorities as b-income.
If the company does not report your income as b-tax, you must do it yourself.
You either add the amount to your withholding tax return or you correct your tax return for the year in which you have income.
Whichever option you choose, remember to account for the unpaid tax so there won't be a nasty surprise later on.
✅ Tax checklist for private invoicing:
- Does your customer report your income as b-income or do you have to do it yourself?
- Take into account that no tax is paid on the money you receive. Set aside or make regular deposits.
How Factofly takes care of your taxes
When you use Factofly, we report and settle your taxes. The money you get in your account is a regular salary, so you can spend it without worrying about a tax bill later.
3. VAT and thresholds
As a private individual, you generally don't have to include VAT on your invoices if your turnover is below the de minimis threshold of DKK 50,000 per year.
If your turnover is higher, you must be registered for VAT and have a CVR number.
How to handle VAT through Factofly
There is no upper or lower limit to how much you can invoice as a private individual with Factofly. You don't need to register for VAT even if you exceed SEK 50,000 per year.
4. expenses
You can deduct operating expenses from your income.
It is defined as "expenses incurred to acquire, secure and maintain income for the year".
This means that your expenses must have a direct correlation between your expenses and the income for which you are sending an invoice.
You can't have a "deficit" in your B-income, so your expenses cannot exceed your income.
Deductions
Some expenses are only partially deductible.
For example, if you use your equipment 50% for your b-income and 50% for private use, you can only deduct the 50%.
Since you're not registered for VAT, you can't get a refund for your purchase VAT.
REMEMBER!!! All expenses must be documented, including their relevance to your income. Therefore, remember to save all receipts.
✅ Spending checklist:
- Save all your attachments.
- You are responsible and must prove that your expenses are relevant to your income.
How to handle expenses through Factofly
When you use FactoFly, you upload your receipts. Then we make sure they are deducted from your income before tax is deducted. Because we are VAT-registered, you also get a deduction for the purchase VAT. We also check that the receipts meet the tax requirements.
5. Driving
Mileage reimbursement
Mileage allowance is a tax-free allowance for the kilometers you drive in your own car, motorcycle, scooter or bicycle in connection with your business.
You cannot receive tax-free mileage allowance when you receive your fee as b-income.
If you invoice your customer for driving, it will be taxed as ordinary income.
The rates for tax-free mileage allowance are DKK 3.79 per km (2024 rate) for the first 20,000 km.
What is mileage deduction?
Mileage deduction is a deduction you get when you drive your own car, motorcycle, scooter or bicycle to and from your job.
The first 24 km per day do not trigger a deduction - from 25-120 km per day triggers a deduction of DKK 3.79 per km (2024).
You must document and enter your mileage in connection with either your tax return or advance tax return.
✅ Driving checklist:
- Remember to keep a log of your driving. You must enter the odometer reading at the start and end of the trip, the total number of kilometers and the purpose of the trip.
How to handle driving through Factofly
You can get tax-free mileage allowance by using Factofly. This way you get paid for all the kilometers and not just the ones that are over 24 km per day.
6. How do I create an invoice as a private individual?
Setting up an invoice as a private individual is a relatively simple process.
We've created a legally compliant invoice template that you can download for free.
If you're going to start creating an invoice, make sure you're aware of what your invoice should contain.
Follow the checklist here to make sure you get it all.
Example of a private invoice
Invoice template for private individuals
When you write an invoice, there are a number of requirements for information on the invoice.
We have created a template that meets all requirements.
You fill it out directly in your browser and can download it as a PDF afterwards.
You can send the invoice to your customer, either as an email attachment or as a printout on snailmail.
You can download a free invoice template directly from this link.
How to invoice through Factofly
If you do your assignments through Factofly, you don't have to do your own invoices, accounting, etc. We'll send the invoice for you and pay you a regular salary for the assignment.
7. Especially for those on unemployment benefits
You can invoice up to DKK 50,000 per year in your CPR number - it's called Leisure Employment.
After DKK 50,000, you must create a CVR no.
How your unemployment benefits are deducted
You will be charged hour by hour on your per diem card for both CPR and CVR billing.
When you create a CVR number, your unemployment benefit entitlement is shortened to 30 weeks (unless you have already used up your supplementary unemployment benefits).
The 30 weeks count for each week from when you have created your CVR number - the exception is if you do not receive unemployment benefits for a full calendar month.
B-Honorarium
You can also receive a so-called b-honorarium for an assignment. Work with a fee is considered ordinary work.
Here, your fee for hours is calculated according to a set hourly rate based on how many hours you receive in unemployment benefits. Unemployment insurance funds call this uncontrollable income, among other things.
The conversion is based on the Danish Agency for Labor Market and Recruitment's (STAR) rate, which as of 2024 is DKK 277.76 per hour.
👉 Example of hourly calculation with conversion rate: If you earn 10,000 kr. on your assignment, you will receive (10,000/277.76) 36 hours in unemployment benefits.
Remember to have documentation of your work to send to the unemployment fund.
How to use Factofly on per diem
You get an employment contract and Factofly reports the number of hours you actually work to Skat, which forwards it to your unemployment insurance fund. So if you invoice 500 DKK per hour for 20 hours (10,000 DKK), that's what we send to your unemployment insurance fund.
This means that you will be compensated for the actual number of hours you have worked, namely 20.
Your working hours count towards your unemployment benefit right away.
There is no maximum on your income when you work freelance through Factofly while on unemployment benefits.
Some unemployment funds treat income through Factofly differently, so check with your unemployment fund before you start.
8. If your customer does not pay
It can be a little uncomfortable if your customer doesn't pay.
You want to maintain the good relationship and get them as a customer again. Maybe you still work for them.
It may feel easier to do nothing, but in our experience, the longer it takes, the harder it is to get the money in.
Often it's just an oversight on the customer's part, which is quickly rectified when you remind them.
Start with a friendly reminder
When sending invoices as a private individual, start by sending a friendly reminder and follow up on the phone already 1-2 days after the payment deadline.
If you still don't receive the payment, follow up with another reminder and possibly a reminder fee.
If you have applied a reminder fee, 10 days must pass before you can reminder again with a fee.
Last option: debt collection and bailiffs
If the customer still doesn't pay, the next step is typically debt collection.
The vast majority of collection agencies won't take such a case unless you pay for the costs before they start the case - and you only get them back if your customer pays.
Alternatively, you can take your claim to the bailiff's court and if your customer doesn't dispute the claim, you can get the bailiff's help to collect the money.
If your customer disputes the claim at the bailiff's court, you'll have to go to court to get their word that you're entitled to the money.
The case can typically be handled as a 'small case', which is cheaper than a normal case.
However, court cases are often time-consuming and costly, so always consider carefully before taking such a case further.
✅ Checklist for handling non-payment:
- Move immediately. A friendly reminder kept in a good tone.
- Dialogue, dialogue, dialogue helps far more than a reminder. If the customer doesn't have all the money, set up an installment plan.
- Collecting money from a bad payer is often costly and time-consuming. Unfortunately, it's also far from certain that you'll get your money, so always consider how far you want to go. Is your time better spent finding new customers who can pay?
How Factofly collects your money
When you use Factofly, we handle all processes around your customer's non-payment - from the first reminder to legal action.
9. How are you as a private individual covered by the new Bookkeeping Act?
The new Bookkeeping Act requires companies to digitize their bookkeeping.
And digital accounting systems must meet certain requirements that make it possible to automate accounting processes and create greater security for correct accounting.(Source: Danish Business Authority)
When you invoice as a private individual, you are not subject to the digital accounting requirement. If you have a PMV, you are also not subject to the digital bookkeeping requirement as your turnover is below the threshold (DKK 50,000) for when a company must book digitally.
That said, it's always a good idea to keep your papers in order.
Get rid of admin headaches with Factofly
13,000+ freelancers and self-employed people use Factofly to make their lives a whole lot easier.