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Regnskab
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Whenever you purchase items you usually receive an invoice from your supplier. Whenever you sell products you have to make out an invoice, unless you are a retailer.
Rules
The main rules of when to make out an invoice to a customer:
- If you sell to consumers you only have to make out an invoice on request.
- If you do not make out an invoice you must use a cash register instead.
- If you sell to businesses you must always make out an invoice. If the amount exceeds 500 Dkr. the customer´s name must be stated on the invoice. Thus, a cash register sales ticket will not be enough, unless it has the customer´s name on it.
Cash registers
As only retailers and restaurants normally use cash registers, it means that everybody else must make out an invoice to each customer.
To a wide extent you can layout an invoice as you wish as long as you meet these few basic mandatory requirements as to form:
- The customer´s name must be stated on the invoice.
- Your company name and CVR (VAT) number must be stated on the invoice.
- An invoice must be numbered.
The number must either be preprinted or done by a computer program. You can also do your own numbering in a text processing program, but it takes a good load of order and discipline.
- Consecutive numbers.
Each invoice, no exceptions, must be made out in numerical order. You must have a really good reason for using more than one series of numbers.
- An invoice must be dated.
In theory, rules prescribe that you must date the invoice with the actual date you make it out. However, in practice it is accepted to make out invoices in the beginning of one month antedating them end of previous month. But the time lag must be no more than two weeks at the most.
- Delevery date for goods or service if it does not correspond with invoice date.
- The name of the sold goods, the total price and VAT level
- Possible price reductions or bonuses must be stated if it can not be seen from the total price
- The amount of VAT must be stated in DDK or EURO
File invoices
You must file copies of the invoices you make out. The copy must be either a carbon copy, a photocopy or an additional computer print-out. The wording just has to be identical to the original, except for the word "copy" and colours, paper quality, etc.
Your invoice copy is a very crucial and fundamental part of keeping your own accounts.
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