Marketplaces & Platforms: Croatia vs France VAT Rules
How VAT obligations differ for marketplaces & platforms between Croatia and France.
| Criterion | Croatia | France |
|---|---|---|
| Standard rate applied | 25% | 20% |
| Registration threshold | €39,816 annual turnover | €85,800 (goods) / €34,400 (services) |
| Filing frequency | Monthly | Monthly or quarterly |
| Invoicing constraints | Mandatory fiscal cash registers. Invoices must include all standard EU fields. e-Invoice system for B2G. | 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 | Mandatory fiscalization of all invoices · Reduced rate for tourism and hospitality · Special scheme for farmers | Auto-entrepreneur regime with simplified VAT · Special rules for DOM-TOM territories · E-invoicing mandate rolling out 2026-2027 |
| Penalty exposure | Interest at 5.89% annually on late payments. Fines from €260 to €46,400 for non-compliance. | 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
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