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Services provided to ships engaged in international shipping can be invoiced exclusive of VAT. However, invoicing exclusive of VAT is contingent on the ship documenting to the port authority that the ship is engaged in international shipping. If the port authority does not receive the requisite documentation from the ship, invoices may not be issued exclusive of VAT pursuant to the Value Added Tax Act.

For this purpose, the Port of Frederikshavn has drawn up a VAT declaration form.

VAT declaration form

The VAT declaration form or corresponding documentation must be completed and submitted for each call at the port. Please note that in order for the declaration to be valid, it must be signed by the ship’s captain.

The VAT declaration form must be received by the Port of Frederikshavn no later than the ship’s departure; otherwise the ship will be invoiced inclusive of VAT according to current rules.

The intensified procedure regarding declarations of international shipping took effect as from 1 October 2013.