Questions and answers
VAT on sales of services to foreign customers in the EU
The Danish VAT law was amended in 2010. This means that ports no longer have to charge VAT on sales of services to foreign companies in the EU. Instead, the port must report the sales to SKAT.
The obligation to settle VAT on services rests instead with the port's foreign customers. This is a so-called reverse charge, which means that the customer must pay VAT in their home country.