Marketplaces & Platforms: Finland vs France VAT Rules
How VAT obligations differ for marketplaces & platforms between Finland and France.
| Criterion | Finland | France |
|---|---|---|
| Standard rate applied | 25.5% | 20% |
| Registration threshold | €15,000 annual turnover | €85,800 (goods) / €34,400 (services) |
| Filing frequency | Monthly or quarterly | Monthly or quarterly |
| Invoicing constraints | Standard EU invoice requirements. E-invoicing mandatory for B2G. MyTax portal for online filing. | 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 | Åland Islands have VAT exemption for certain goods · Reverse charge for construction services · Real-time economy initiative pushing e-invoicing | Auto-entrepreneur regime with simplified VAT · Special rules for DOM-TOM territories · E-invoicing mandate rolling out 2026-2027 |
| Penalty exposure | Late payment interest at the base rate + 7%. Penalty surcharge of up to €5,000 for negligent errors. | 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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