Construction & Real Estate: Denmark vs France VAT Rules
How VAT obligations differ for construction & real estate between Denmark and France.
| Criterion | Denmark | France |
|---|---|---|
| Standard rate applied | 25% | 20% |
| Registration threshold | DKK 50,000 (~€6,700) | €85,800 (goods) / €34,400 (services) |
| Filing frequency | Monthly, quarterly, or biannually | Monthly or quarterly |
| Invoicing constraints | Standard 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. |
| Sector-relevant regimes | No reduced VAT rates — 25% applies to almost everything · Mandatory digital bookkeeping · Special rules for non-profit organizations | Auto-entrepreneur regime with simplified VAT · Special rules for DOM-TOM territories · E-invoicing mandate rolling out 2026-2027 |
| Penalty exposure | Interest 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. |
Typical use cases
Building Services
Construction, renovation, and maintenance services.
Property Management
Managing residential and commercial properties.
Real Estate Sales
Property sales and development projects.
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
Check your compliance
Get a personalized Tax Health Score with actionable recommendations.
Get Tax Health Score