Tax Exemption for International Fishing Charter Services Confirmed

• Keywords include ships in foreign trade, fuel delivery, passenger transport to or from abroad, and recreational fishermen
• The ship HS transported paying recreational fishermen to Y-place, located outside the Danish VAT area
• The requester sought confirmation that the voyage to Y-place was considered foreign trade, allowing for VAT-free fuel for the ship
• The requester also sought confirmation that no payroll tax was due for voyages in foreign trade
• The Tax Council confirmed that the voyage to Y-place, outside the Danish VAT area, was considered foreign trade as the ship primarily transported recreational fishermen to this destination
• The nature of Y-place, whether a port or another defined destination, was not crucial for this assessment
• The Tax Council also confirmed that the requester was not subject to payroll tax for transporting recreational fishermen directly to Y-place outside the Danish VAT area

Source: info.skat.dk

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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