Marketplaces & Platforms: Bulgaria vs Denmark VAT Rules
How VAT obligations differ for marketplaces & platforms between Bulgaria and Denmark.
| Criterion | Bulgaria | Denmark |
|---|---|---|
| Standard rate applied | 20% | 25% |
| Registration threshold | BGN 100,000 (~€51,000) | DKK 50,000 (~€6,700) |
| Filing frequency | Monthly | Monthly, quarterly, or biannually |
| Invoicing constraints | Standard EU invoice requirements. Invoices must be in Bulgarian or bilingual. Fiscal receipts required for cash sales. | Standard EU requirements. Digital bookkeeping mandatory from 2024. Invoices must reference the Danish CVR number. |
| Sector-relevant regimes | Mandatory fiscal device for cash transactions · Reverse charge for grain and waste trading · Special scheme for tour operators | No reduced VAT rates — 25% applies to almost everything · Mandatory digital bookkeeping · Special rules for non-profit organizations |
| Penalty exposure | Penalty of 5% of VAT due per month, minimum BGN 500. Criminal liability for large-scale evasion. | 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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