What types of services are exempt?
Example of VAT-exempt services:
A foreign company A buys services in the form of loading of a ship in international trade from company B. B contacts C, who subsequently carries out 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
-Admission to cultural, artistic, sporting, scientific events, including trade 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 of supply.
In the case of services relating to real estate, VAT must be paid at the place where the property is located. Therefore, if the services relate to a property in Denmark, Danish VAT must be charged on them. For example, the port may rent out areas or warehouses to foreign customers.