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The Expense Invoice is a standardized document used in Danish business operations to formally record and process business-related expenses. It serves as an essential tool for expense management and compliance with Danish financial regulations, including the Danish Bookkeeping Act and VAT legislation. The document is typically used when employees or business entities need to claim reimbursement for business expenses, record internal cost allocations, or document expenses for tax purposes. An Expense Invoice must include specific elements required by Danish law, such as itemized expense listings, VAT calculations, and appropriate supporting documentation. It plays a crucial role in maintaining accurate financial records, facilitating audit processes, and ensuring compliance with Danish tax authorities' requirements. The document is particularly important for businesses operating in Denmark as it helps maintain transparency in financial operations while meeting local regulatory standards.

1. Invoice Header Information: Contains mandatory invoice elements including unique invoice number, date of issue, and 'Expense Invoice' designation

2. Supplier Details: Full legal name, address, CVR number (Danish business registration number), and contact information of the entity issuing the invoice

3. Customer Details: Full legal name, address, and any relevant registration numbers of the entity being invoiced

4. Expense Details: Itemized list of expenses with dates, descriptions, and amounts

5. VAT Breakdown: Detailed breakdown of VAT amounts per applicable rate category

6. Total Amount: Summary of subtotal, VAT, and total amount payable in Danish Krone (DKK)

7. Payment Terms: Payment due date and accepted payment methods

8. Bank Details: Bank account information for payment processing