Agencies: Austria vs Denmark VAT Rules

    How VAT obligations differ for agencies between Austria and Denmark.

    CriterionAustriaDenmark
    Standard rate applied20%25%
    Registration threshold€35,000 annual turnoverDKK 50,000 (~€6,700)
    Filing frequencyMonthly or quarterlyMonthly, quarterly, or biannually
    Invoicing constraintsStandard EU requirements. Cash register obligation for most businesses. Mandatory digital receipt storage.Standard EU requirements. Digital bookkeeping mandatory from 2024. Invoices must reference the Danish CVR number.
    Sector-relevant regimesCash register obligation with tamper-proof technology · Reverse charge for construction services · Tourist VAT refund schemeNo reduced VAT rates — 25% applies to almost everything · Mandatory digital bookkeeping · Special rules for non-profit organizations
    Penalty exposure2% late payment surcharge, 10% late filing penalty.Interest at the national bank rate + 0.7% per month. Fixed fines for late filing.

    Typical use cases

    Marketing Agency
    Digital marketing, advertising, and brand management services.
    Design Agency
    UI/UX, graphic design, and branding agency work.
    Development Agency
    Custom software and web development projects.
    Consulting & Strategy
    Business and technology consulting for cross-border clients.

    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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