Questions

Does the port have an obligation to report sales of services?

There are special requirements for reporting to SKAT etc. when selling services to foreign companies in the EU.

The port must state the customer's VAT number on the invoice. The invoice must also include the text "reverse charge", which means that the customer pays the VAT in their home country.
Finally, the port is obliged to report all sales of services to companies in other EU countries to SKAT.
The purpose of the list reports is to give the member states better control preparedness in the fight against VAT fraud in the EU.
In certain cases, the port is exempt from reporting sales. This applies in particular to sales of services that are exempt from VAT in the customer's home country.