SaaS & Software: Austria vs Denmark VAT Rules

    How VAT obligations differ for saas & software between Austria and Denmark.

    CriterionAustriaDenmark
    Standard rate applied20%25%
    Registration threshold€35,000 annual turnoverDKK 50,000 (~€6,700)
    Filing frequencyMonthly or quarterlyMonthly, quarterly, or biannually
    Invoicing constraintsStandard EU requirements. Cash register obligation for most businesses. Mandatory digital receipt storage.Standard EU requirements. Digital bookkeeping mandatory from 2024. Invoices must reference the Danish CVR number.
    Sector-relevant regimesCash register obligation with tamper-proof technology · Reverse charge for construction services · Tourist VAT refund schemeNo reduced VAT rates — 25% applies to almost everything · Mandatory digital bookkeeping · Special rules for non-profit organizations
    Penalty exposure2% late payment surcharge, 10% late filing penalty.Interest at the national bank rate + 0.7% per month. Fixed fines for late filing.

    Typical use cases

    B2B SaaS
    Business software sold to companies in other EU member states.
    B2C Apps & Services
    Consumer-facing digital services and mobile applications.
    API & Infrastructure
    Developer tools, APIs, and cloud infrastructure services.
    White-Label Solutions
    Resold or white-labeled software platforms.

    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