- On June 17, 2025, Skatterådet published its decision (SKM2025.342.SR) regarding a request for a binding answer on VAT and payroll tax. The inquirer sought clarity on whether vessel X qualified as a commercially used ship, making its berth rental VAT-exempt, or if it was akin to hotel-like conditions. They also inquired about the place of supply if the rental was outside the EU. Skatterådet rejected providing a new binding answer, citing a previous binding answer issued in 2024 that already addressed the tax implications for the inquirer. The authority emphasized that it should not be used as an additional appeals or supervisory body.
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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