Skat widens e-faktura guidance to business sales, softens duty

Skat's bookkeeping guide for sole proprietorships and PMVs, "Bogføring: Sådan gør du", has rewritten its section on electronic invoicing, broadening it from public-sector sales to business sales and reframing the duty as an option tied to digital bookkeeping systems. The previous text addressed only sellers to public institutionsSkat and instructed them that they "skal lave en elektronisk fakturering via virk.dk"Skat, pointing to indberet.virk.dk. The new section is headed "Når du sælger til virksomheder eller offentlige institutioner"Skat and states that when selling goods or services the seller also has the option ("mulighed") of sending the invoice electronically to the business or public institution buying from them, known as e-fakturering, which is easier and faster because invoices travel directly from one bookkeeping system to another.

The new condition is readiness on both sides: to send and receive e-fakturaer, the seller and the customer must each have a digital bookkeeping system ("digitalt bogføringssystem") that has been made ready for e-fakturering. Public authorities and institutions are automatically prepared to receive e-fakturaer from the seller's digital bookkeeping systemSkat, so a seller with a ready system needs no separate arrangement on the public customer's sideSkat. The page links onward to the readiness guide "Klar til e-fakturering" on virksomhedsguiden.dk for sellers getting started.

A new fallback subsection covers sellers without a digital bookkeeping systemSkat. A business that sells to public authorities or institutions but does not use a digital bookkeeping system can still make an e-faktura through the virk.dk formSkat, "Send e-faktura til offentlig myndighed eller institution". That route is presented only for sales to public authorities and institutions, not for business-to-business salesSkat, which run system to systemSkat.

The change matters most for the guide's audience of small businesses that invoice public-sector clients from manual or non-digital setups: the virk.dk form remains their route, while businesses with digital systems gain a documented B2B e-invoicing option they did not have in the earlier text. The page's other invoicing guidance stands alongside the rewrite, including the duty to issue invoices in an unalterable format for momspligtige sales, consecutive invoice numbers, the full-invoice content list, and the simplified invoice for sales under 3.000 kr. to another momspligtig business. Legal basis: the e-faktura section of Skat's "Bogføring: Sådan gør du", with links to "Klar til e-fakturering" on virksomhedsguiden.dk and the virk.dk e-faktura form.