Ships engaged in international shipping can obtain a VAT exemption by filling in a VAT declaration form.

VAT declaration form

Some of the services provided to ships engaged in international shipping can be invoiced exclusive of VAT, pursuant to Denmark’s VAT Act. 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.

The Port of Frederikshavn has prepared a VAT declaration form to be used for this purpose.
The VAT declaration form must be filled in and submitted for each call at the port.

Please note that the declaration must be signed by the ship’s captain.

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