Marketplaces & Platforms: Belgium vs France VAT Rules
How VAT obligations differ for marketplaces & platforms between Belgium and France.
| Criterion | Belgium | France |
|---|---|---|
| Standard rate applied | 21% | 20% |
| Registration threshold | €25,000 annual turnover | €85,800 (goods) / €34,400 (services) |
| Filing frequency | Monthly or quarterly | Monthly or quarterly |
| Invoicing constraints | Bilingual invoices may be required. Must include all standard EU fields. Credit notes must reference original invoice. | 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 | VAT unit (grouping) for related entities · Cocontractor system for construction · Special regime for occasional international transport | Auto-entrepreneur regime with simplified VAT · Special rules for DOM-TOM territories · E-invoicing mandate rolling out 2026-2027 |
| Penalty exposure | Proportional fines from 10% to 200% of VAT due. Administrative penalties for procedural breaches. | 10% surcharge for late filing, 40% for deliberate non-compliance, 80% for fraud. |
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
Check your compliance
Get a personalized Tax Health Score with actionable recommendations.
Get Tax Health Score