Exemption from VAT and taxes of mineral oil products used on board drilling rigs, which are in port in accordance with the provisions of ships in foreign hazard – allowance of energy tax of mineral oil products used for electricity generation

The case concerns a complaint about a binding answer to several questions. The questioner wanted confirmation that they were exempt from VAT on mineral oil products used on drilling rigs in port according to the provisions on ships in foreign trade. The National Tax Court found that the drilling rigs could not be considered “ships in foreign trade” and therefore the delivery of fuel to the drilling rigs was not exempt from VAT. [SKM2023.302.LSR]

Source: info.skat.dk