Denmark vs France — VAT Rules Compared

    Key VAT rules, thresholds, invoicing obligations and penalties in Denmark and France, side by side with dated official sources.

    RuleDenmarkFrance
    Standard rate25%20%
    Reduced ratesNone5.5%, 10%
    Registration thresholdDKK 50,000 (~€6,700)€85,800 (goods) / €34,400 (services)
    CurrencyDKKEUR
    Filing frequencyMonthly, quarterly, or biannuallyMonthly or quarterly
    Invoice rulesStandard EU requirements. Digital bookkeeping mandatory from 2024. Invoices must reference the Danish CVR number.Invoices must include a sequential number, date, seller/buyer details, VAT number, description, and amounts. E-invoicing mandatory for B2B from 2026.
    PenaltiesInterest at the national bank rate + 0.7% per month. Fixed fines for late filing.10% surcharge for late filing, 40% for deliberate non-compliance, 80% for fraud.
    Specific regimesNo reduced VAT rates — 25% applies to almost everything · Mandatory digital bookkeeping · Special rules for non-profit organizationsAuto-entrepreneur regime with simplified VAT · Special rules for DOM-TOM territories · E-invoicing mandate rolling out 2026-2027
    In force since01 Jan 199201 Jan 2014
    Last verified01 Sept 202601 Sept 2026

    Main differences

    Denmark applies the higher standard rate (25% vs 20%), a 5.0 point gap that directly affects consumer pricing. Registration starts at DKK 50,000 (~€6,700) in Denmark against €85,800 (goods) / €34,400 (services) in France, and returns are filed monthly, quarterly, or biannually versus monthly or quarterly.

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    Disclaimer : This tool is provided for informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor for decisions regarding your tax situation.Source : EU VAT Directive 2006/112/EC

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