Marketplaces & Platforms: Czech Republic vs France VAT Rules
How VAT obligations differ for marketplaces & platforms between Czech Republic and France.
| Criterion | Czech Republic | France |
|---|---|---|
| Standard rate applied | 21% | 20% |
| Registration threshold | CZK 2,000,000 (~€82,000) | €85,800 (goods) / €34,400 (services) |
| Filing frequency | Monthly or quarterly | Monthly or quarterly |
| Invoicing constraints | Control statements (kontrolní hlášení) required monthly. Standard EU invoice fields mandatory. Electronic submission via tax portal. | 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 VAT control statements · Reverse charge for construction and metals · EET (electronic records of sales) system | Auto-entrepreneur regime with simplified VAT · Special rules for DOM-TOM territories · E-invoicing mandate rolling out 2026-2027 |
| 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. | 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