Questions

VAT on sales of services to foreign customers in the EU

The Danish VAT Act 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 sales to SKAT.
The obligation to pay 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.