Marketplaces & Platforms: Denmark vs Finland VAT Rules
How VAT obligations differ for marketplaces & platforms between Denmark and Finland.
| Criterion | Denmark | Finland |
|---|---|---|
| Standard rate applied | 25% | 25.5% |
| Registration threshold | DKK 50,000 (~€6,700) | €15,000 annual turnover |
| Filing frequency | Monthly, quarterly, or biannually | Monthly or quarterly |
| Invoicing constraints | Standard EU requirements. Digital bookkeeping mandatory from 2024. Invoices must reference the Danish CVR number. | Standard EU invoice requirements. E-invoicing mandatory for B2G. MyTax portal for online filing. |
| Sector-relevant regimes | No reduced VAT rates — 25% applies to almost everything · Mandatory digital bookkeeping · Special rules for non-profit organizations | Åland Islands have VAT exemption for certain goods · Reverse charge for construction services · Real-time economy initiative pushing e-invoicing |
| Penalty exposure | Interest at the national bank rate + 0.7% per month. Fixed fines for late filing. | Late payment interest at the base rate + 7%. Penalty surcharge of up to €5,000 for negligent errors. |
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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