Manufacturing: Austria vs Denmark VAT Rules
How VAT obligations differ for manufacturing between Austria and Denmark.
| Criterion | Austria | Denmark |
|---|---|---|
| Standard rate applied | 20% | 25% |
| Registration threshold | €35,000 annual turnover | DKK 50,000 (~€6,700) |
| Filing frequency | Monthly or quarterly | Monthly, quarterly, or biannually |
| Invoicing constraints | Standard 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 regimes | Cash register obligation with tamper-proof technology · Reverse charge for construction services · Tourist VAT refund scheme | No reduced VAT rates — 25% applies to almost everything · Mandatory digital bookkeeping · Special rules for non-profit organizations |
| Penalty exposure | 2% 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
B2B Supply
Selling components and raw materials to other businesses.
Export Goods
Manufacturing goods for export within and outside the EU.
Contract Manufacturing
Custom manufacturing under contract agreements.
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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