Marketplaces & Platforms: Czech Republic vs Denmark VAT Rules
How VAT obligations differ for marketplaces & platforms between Czech Republic and Denmark.
| Criterion | Czech Republic | Denmark |
|---|---|---|
| Standard rate applied | 21% | 25% |
| Registration threshold | CZK 2,000,000 (~€82,000) | DKK 50,000 (~€6,700) |
| Filing frequency | Monthly or quarterly | Monthly, quarterly, or biannually |
| Invoicing constraints | Control statements (kontrolní hlášení) required monthly. Standard EU invoice fields mandatory. Electronic submission via tax portal. | Standard EU requirements. Digital bookkeeping mandatory from 2024. Invoices must reference the Danish CVR number. |
| Sector-relevant regimes | Mandatory VAT control statements · Reverse charge for construction and metals · EET (electronic records of sales) system | No reduced VAT rates — 25% applies to almost everything · Mandatory digital bookkeeping · Special rules for non-profit organizations |
| Penalty exposure | 0.05% per day on late tax payments. Fixed penalty of CZK 1,000 for late filing, up to CZK 50,000 for repeated offenses. | 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
Check your compliance
Get a personalized Tax Health Score with actionable recommendations.
Get Tax Health Score