What types of services are exempt?
Example of VAT exempt services:
A foreign company A purchases services in the form of loading a ship in international trade from company B. B contacts C, who subsequently handles the loading. If B informs C that the service is delivered to a ship in international trade, B must provide documentation and then C can invoice B without VAT.
The following services are not covered by this starting point:
-Real estate services
-Passenger transport
-Admission to events related to culture, art, sports, science, including fairs etc. and related services
-Restaurant and catering services
-Short-term rental of means of transport
These services are generally subject to VAT at the place where the service is provided.
In the case of services relating to real estate, VAT must be paid at the place where the property is located. If the services concern a property in Denmark, Danish VAT must therefore be charged. This could, for example, be the port's rental of areas or warehouses to foreign customers.
