Freelancers & Consultants: Czech Republic vs Denmark VAT Rules

    How VAT obligations differ for freelancers & consultants between Czech Republic and Denmark.

    CriterionCzech RepublicDenmark
    Standard rate applied21%25%
    Registration thresholdCZK 2,000,000 (~€82,000)DKK 50,000 (~€6,700)
    Filing frequencyMonthly or quarterlyMonthly, quarterly, or biannually
    Invoicing constraintsControl statements (kontrolní hlášení) required monthly. Standard EU invoice fields mandatory. Electronic submission via tax portal.Standard EU requirements. Digital bookkeeping mandatory from 2024. Invoices must reference the Danish CVR number.
    Sector-relevant regimesMandatory VAT control statements · Reverse charge for construction and metals · EET (electronic records of sales) systemNo reduced VAT rates — 25% applies to almost everything · Mandatory digital bookkeeping · Special rules for non-profit organizations
    Penalty exposure0.05% per day on late tax payments. Fixed penalty of CZK 1,000 for late filing, up to CZK 50,000 for repeated offenses.Interest at the national bank rate + 0.7% per month. Fixed fines for late filing.

    Typical use cases

    Digital Services
    Software development, design, marketing, and other digital deliverables.
    Consulting Services
    Management, strategy, and advisory consulting engagements.
    Creative Services
    Photography, videography, writing, and artistic services.
    Training & Coaching
    Professional training, workshops, and coaching sessions.
    Translation & Localization
    Translation, interpretation, and content localization services.

    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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