Marketplaces & Platforms: Denmark vs France VAT Rules
How VAT obligations differ for marketplaces & platforms between Denmark and France.
| Criterion | Denmark | France |
|---|---|---|
| Standard rate applied | 25% | 20% |
| Registration threshold | DKK 50,000 (~€6,700) | €85,800 (goods) / €34,400 (services) |
| 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. | 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 | No reduced VAT rates — 25% applies to almost everything · Mandatory digital bookkeeping · Special rules for non-profit organizations | Auto-entrepreneur regime with simplified VAT · Special rules for DOM-TOM territories · E-invoicing mandate rolling out 2026-2027 |
| Penalty exposure | Interest at the national bank rate + 0.7% per month. Fixed fines for late filing. | 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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