Marketplaces & Platforms: Austria vs Denmark VAT Rules
How VAT obligations differ for marketplaces & platforms 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
Platform Commissions
Revenue from transaction fees and commissions on marketplace sales.
Platform Subscriptions
Subscription fees charged to marketplace sellers or users.
Digital Marketplace
Platforms selling digital goods, courses, or creative assets.
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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