Manufacturing: Denmark vs France VAT Rules
How VAT obligations differ for manufacturing 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
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
Check your compliance
Get a personalized Tax Health Score with actionable recommendations.
Get Tax Health Score