Marketplaces & Platforms: Croatia vs Denmark VAT Rules

    How VAT obligations differ for marketplaces & platforms between Croatia and Denmark.

    CriterionCroatiaDenmark
    Standard rate applied25%25%
    Registration threshold€39,816 annual turnoverDKK 50,000 (~€6,700)
    Filing frequencyMonthlyMonthly, quarterly, or biannually
    Invoicing constraintsMandatory fiscal cash registers. Invoices must include all standard EU fields. e-Invoice system for B2G.Standard EU requirements. Digital bookkeeping mandatory from 2024. Invoices must reference the Danish CVR number.
    Sector-relevant regimesMandatory fiscalization of all invoices · Reduced rate for tourism and hospitality · Special scheme for farmersNo reduced VAT rates — 25% applies to almost everything · Mandatory digital bookkeeping · Special rules for non-profit organizations
    Penalty exposureInterest at 5.89% annually on late payments. Fines from €260 to €46,400 for non-compliance.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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