Danish Tax Council Clarifies VAT and Payroll Exemptions for International Ship Voyages

The Danish Customs and Tax Administration released a Tax Council Binding Answer clarifying VAT and payroll tax exemptions for international ship voyages
The taxpayer operates a Danish ship for commercial sailing, primarily transporting paying anglers beyond 12 nautical miles
The taxpayer requested clarification on VAT-free fuel eligibility and payroll tax duties
The Tax Council confirmed that sailing to destinations outside the Danish VAT area qualifies as foreign traffic
The nature of the destination, whether a port or not, does not affect the VAT status
The taxpayer is exempt from payroll taxes for these specific voyages as they occur outside the Danish VAT area

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.