Invoice without CVR no.

1. Can I create an invoice without a CVR number?

A. Are you not registered as a company and would like to send an invoice without a CVR number?

Read more about what you need to be aware of when you want to send an invoice as a private individual in our previous post here.

In this guide, we'll mainly focus on sending an invoice without a VAT number - whether you're yourself or a small business. Of course, we also have an extra tip up our sleeve for the curious reader.

B. Do you or your company not yet have a CVR number?

When you need to get paid and send an invoice, it is not required for everyone to have a CVR no. Depending on what you register as, it will be possible to run your business without a CVR no. and thus also to send an invoice without having a CVR number.

For example, if you have a turnover of less than 50,000 DKK per year, you can invoice VAT-free in your own social security number. You also have the option of registering as a personally owned small business (PMV).

When you set up a PMV, you get a CVR number and can run a business without ongoing reporting of VAT and other taxes to the government.

2. How much can you earn without a CVR number?

If you choose to invoice without a CVR number, you are entitled to do so VAT-free up to DKK 50,000 per year. You are also subject to this limit if you invoice through a PMV.

However, if your turnover exceeds DKK 50,000 per year, you are required to get a CVR number so you can register for VAT (and this is where the jungle of rules and administration begins).

However, there is a flexible alternative if you want to make things easier for yourself: Factofly.

3. What does the new bookkeeping law mean for invoicing without a CVR number?

The new Bookkeeping Act requires companies in Denmark to book digitally.

If you invoice without a CVR number, you are also below the DKK 50,000 threshold for when digital accounting is required. This also includes invoicing through PMV, as the threshold is the same.

If you fall outside this category and need to find an accounting program, such as e-conomics, make sure it is approved by the Danish Business Authority and meets current requirements for digital bookkeeping.

4. Send invoices without a CVR number, even if turnover exceeds DKK 50,000 annually

Many full-time freelancers and solo self-employed people already earn, or fortunately soon end up earning, more than $50,000 annually.

However, the common denominator is that they still want to avoid the hassle of CVR numbers and company registration.

And at Factofly, we honestly understand that!

There can be a lot of rules to get to grips with and more questions to answer, all of which steals time and attention from your business.

The easy way as a freelancer or solo entrepreneur

That's why we've made it easy for our users to get paid without their own CVR number. As a Factofly user, there is no limit to what you can earn in order to get paid as a private individual.

Forget about the hassle of being a freelancer, invoicing, registering your business and paying VAT, and instead spend your time with your clients, working and scaling your business - or just relaxing!

You're welcome!

You could say that as a Factofly user you "borrow" our CVR no. There is therefore no limit to what you can earn in order to send invoices to your customers without having a CVR no.

So we've done all the hard work for you!

To avoid the hassle of CVR numbers, invoicing and VAT registration, all you need to do is register as a Factofly user. Then we take care of the rest. Factofly is designed for you who sell your time and knowledge. You can see if we're for you here.

But if you still want to create an invoice yourself without a CVR number (and you earn less than DKK 50,000 per year), you can find a short guide below.

5. Create an invoice without a VAT number - Get started!

If you've reached this point and want to start learning how to create an invoice without a CVR number, we assume that you've chosen "the hard way".

Even if you've chosen a more time-consuming and circuitous route to getting paid, we're still by your side - don't worry!

In order to create an invoice without a CVR number as a private individual, you must:

• Have a turnover of less than 50,000 DKK/year
• Have the time and energy to familiarize yourself with it

If you don't meet these requirements, or if you've changed your mind and still want to save time and effort, you can read more about the options at Factofly instead here.

Here's the deal; How to manually create an invoice without a CVR number:

Take a deep breath, hold your tongue and grab your notebook, because we're about to guide you through what an invoice without a CVR number should contain.

(If you need a free invoice template without CVR that meets all legal requirements, you can download it for free here.)

6. Requirements for invoices without a CVR number

It's important that your invoice still complies with the same legal requirements as regular invoices, without the need for a CVR number of course.

An invoice without a CVR number must therefore contain:

• A correct headline:

An invoice without a CVR number must also have a correct header, so it's important that the word "Invoice" appears in the header of the document.

• Issue date (invoice date):

This is simply the date you create the invoice. The issue date is often found at the top right-hand side of the document along with some other information.

• Consecutive invoice number:

Hopefully, you will create more than one invoice - unless, of course, you have already given up. Therefore, there is a requirement that all invoices must contain the consecutive invoice no. Your first invoice will therefore be invoice no. 1, where your next invoice without a CVR no. must contain the consecutive invoice no., which will then be e.g. invoice no. 2, etc.

• The seller's (i.e. your) CPR number or date of birth:

Normally you put a CVR number on invoices, but since you create an invoice without a CVR number, you must instead write your CPR number or at least your date of birth. However, your customer can ask for your full CPR number and is entitled to this information if you do not have a CVR number.

• Seller's name and address:

This is hopefully one of the easier ones, but it's still important that you put both your full name and address on the invoice.

• Buyer's name and address:

If your buyer has a CVR number, you can quickly find your customer's name and address by searching the the CVR register. The buyer's name and address is another thing that must appear on your invoice without a CVR number.

• The quantity and type of the product or service:

On the invoice, you should include a brief description of what you sold. This is often a single, short line where you describe the product or service you sold. In addition, you need to state the number or units, and often you also state the price per piece/unit.

• Delivery date:

If your goods or services are not delivered on the same date as the invoice date, it is important to specify the delivery date on your invoice without a CVR no. This is therefore the date when the goods are delivered or when the service is completed.

• The VAT that does not need to be declared:

Since you create an invoice without a VAT number, you can't and shouldn't sell with VAT, and of course you don't have to put VAT on the invoice. However, it's important to make it clear on the invoice that you are exempt from VAT, which is most easily done by, for example, writing "VAT: 0 DKK".

• The total amount charged without VAT:

You've previously listed the price per piece/unit for what you sell. Now it's time to enter the full amount - without VAT of course. The number of units multiplied by the price per unit - the full amount the customer will end up paying.

• Any discounts, bonuses or price reductions:

If you have given your customer a discount or reduction in price and didn't include this when you quoted the price per piece, it's important to include it on the invoice.

Invoice template:

Create a free, fully compliant invoice directly in your browser and download as a PDF.

7. Frequently asked questions about invoicing without a CVR number

How much can you earn without a VAT number?

You can run a self-employed business without having a CVR number.

You have several options depending on whether you earn more or less than DKK 50,000 per year; If you have a company with a turnover of less than DKK 50,000 per year, you can invoice in your own social security number.

If you earn over DKK 50,000 a year, you can avoid having to register a VAT number by getting paid through a freelance agency like Factofly.

Can I create an invoice without a VAT number?

You are allowed to invoice without a CVR number if you earn less than DKK 50,000 per year. If you earn more, you need a CVR number to send invoices to your customers.

Factofly gives you an alternative so you can continue to send invoices without a VAT number to your customers regardless of whether you earn more or less than DKK 50,000 per year. And there's no limit to how much you can earn.

This means you don't need to register a business to send invoices. You're free from the hassle and can focus on your business.

You can read more about Factofly and create a free user here.

What are the requirements for an invoice?

An invoice must contain:

• Correct headline
• Invoice date
• Invoice number
• Seller's CVR or CPR number
• Seller's name and address
• Buyer name and address
• Quantity and type of product or service
• Amount without VAT (subtotal)
• Amount with VAT (total)
• Due date
• (Seller's) bank details

It's also a good idea to have payment terms on your invoice. When you include payment terms on your invoices, you ensure that both parties have a clear understanding of when payment is due. 

How do you create an invoice as a private individual?

If you want to create an invoice as a private individual, you can either do it yourself by downloading an invoice template and invoice in your own CPR number up to DKK 50,000 per year. Remember that you must make a subsequent report to the tax authorities.

You can also choose an invoicing service that specializes in helping private individuals with invoicing.

Here Factofly is Denmark's leading solution.