VAT on sailing trips

VAT on sailing trips on inner Danish waters

The Viking Ship Museum wishes to inform you that sailing trips on inner Danish waters shall be settled with Danish VAT and without the possibility of applying reverse charging.

The Viking Ship Museum’s foreign customers shall thus pay VAT to the Danish state for these types of services.

This is due to Danish VAT law § 21 b sec.1, which states that the place of delivery for short-term hire of a means of transport is in Denmark, as long as the mode of transport is made ready for use / provided here in the country. Likewise, reference is made to VAT law § 21 b sec. 4, which states that short-term hire is understood as meaning that the means of transport is hired borrowed / in use for a consecutive period of 90 days at the most.

Danish VAT law § 21 b is supported by the VAT System Directive’s article 56 which states that the place of delivery is Denmark and that these conditions negate any option for application of reverse charging.