Agencies: Belgium vs Denmark VAT Rules

    How VAT obligations differ for agencies between Belgium and Denmark.

    CriterionBelgiumDenmark
    Standard rate applied21%25%
    Registration threshold€25,000 annual turnoverDKK 50,000 (~€6,700)
    Filing frequencyMonthly or quarterlyMonthly, quarterly, or biannually
    Invoicing constraintsBilingual invoices may be required. Must include all standard EU fields. Credit notes must reference original invoice.Standard EU requirements. Digital bookkeeping mandatory from 2024. Invoices must reference the Danish CVR number.
    Sector-relevant regimesVAT unit (grouping) for related entities · Cocontractor system for construction · Special regime for occasional international transportNo reduced VAT rates — 25% applies to almost everything · Mandatory digital bookkeeping · Special rules for non-profit organizations
    Penalty exposureProportional fines from 10% to 200% of VAT due. Administrative penalties for procedural breaches.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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