Boats in the EU on 31st Dec update

[Graham376]

You are correct that it will maintain its VAT status (whatever that is) and won't be subject to 18 month rule if VAT paid but, get written proof of its location on 31/12 in case any queries about status in future. Don't know anything about Greece or transit logs.

 

[Chris_Robb]

Can I clarify the VAT situation please. My British flagged boat will be in Greece on 31 December 2020 and I never intend to return it to the UK. It will therefore have EU VAT-paid status. Does that mean I do not need to move it outside of the EU every 18 months? Additionally, should I go to Customs on January 1st to request a Transit Log even though I am already in Greece? Thanks for any advice.

As a non EU flagged vessel you will need to go we think to customs at a port of entry with your paid E-TEPAI receipt and ask for a transit log. As you are vat paid in the EU you should be issued with a transit log which will be marked in greek in the expiry date box as UNLIMITED.
The problem will be that very few customs officers know about it!

The CA will be trying to get full instructions together with the help of the Greeks but its a real problem as they are all in lock down now.

This will be available to CA members on line.......... and probably here too by courtesy of the CA. You would be welcome to join!

 

[Wrinklysailor]

As a non EU flagged vessel you will need to go we think to customs at a port of entry with your paid E-TEPAI receipt and ask for a transit log. As you are vat paid in the EU you should be issued with a transit log which will be marked in greek in the expiry date box as UNLIMITED.
The problem will be that very few customs officers know about it!

The CA will be trying to get full instructions together with the help of the Greeks but its a real problem as they are all in lock down now.

This will be available to CA members on line.......... and probably here too by courtesy of the CA. You would be welcome to join!

Thank you. At the moment the Port Police have my papers so I don't pay the Tepai. Just to clarify...I don't need to leave the EU then every 18 months as I will have EU VAT-paid status. Is that correct?

 

[Chris_Robb]

Thank you. At the moment the Port Police have my papers so I don't pay the Tepai. Just to clarify...I don't need to leave the EU then every 18 months as I will have EU VAT-paid status. Is that correct?

I can confirm you dont need to leave the EU every 18 months........

 

[sailaboutvic]

I can confirm you dont need to leave the EU every 18 months........

@ Chris Robb
Chris I lost touch with what's going on now in Greece since I not been back for the last three years .
I have a French friend , his boat is still under SSR so he still fly the red duster , boat been in the EU so he OK re the VAT rule , he want to go to Greece next year, being a EU Citizen in a British flag boat , do he need to apply for a transit log ?

 

[Chris_Robb]

@ Chris Robb
Chris I lost touch with what's going on now in Greece since I not been back for the last three years .
I have a French friend , his boat is still under SSR so he still fly the red duster , boat been in the EU so he OK re the VAT rule , he want to go to Greece next year, being a EU Citizen in a British flag boat , do he need to apply for a transit log ?

Vic - he will need to change his flag, unless he is happy to comply with the provisions of the law.

We hope you keep well and healthy
In reply to your email below, we would like to clarify that all private recreational yachts under a non EU state flag are obliged to report yacht's arrival to each and every competent Port Authority and ask for departure permission. This obligation is irrelevant to VAT and Transit Log and was not introduced to article 69 of Law 4676/2020. Οn the contrary was already existed as provisions of Law 4256/2014, excluded from this obligation only yachts under an EU member state flag.

Kind Regards,
Head of Directorate
Sophia GIALOUTSI

You may remember that before 2014, when the old DEKPA was inforce, the rules then were check in and out for all yachts. This was modified in 2014 for all EU Flagged yachts so they did not have to log in or out. But the obligation remained for all Non Eu Flagged vessels. So even if VAT paid - you still have to do it!

So that effectively means that a Greek Flagged yacht could have an entire crew of Martians, but not have to check in or out.

As usual with the Greeks its stuff left over from the days of Tramp Steamers..... The CA is making strong representation to the Greeks just to have checking in and out of the country at least for Vat Paid yachts, but hopefully for all. We know that 3,500 uk yachts all getting their TL and checking in and out of every port every day will soon cause the PP and Customs to get fed up as they did with the DEKPA. The Covid situation is not making it easy for contact as they have many more pressing issues....

Look after your self and 'er in doorss..... Tell you friend he may have to go legal and pay his French taxes like other Frenchmen!

 

[sailaboutvic]

thanks for that's Chris I will pass it on ,his always. Plain to re reg under France flag but he still got two years left on his SSR and was hoping not to re reg till it run out .
I guess the same will apply to any Brit who has duel nat .

 

[tchierici]

Can I ask what the rules are for a SSR registered boat that was VAT paid in the EU and kept in Greece until 2019 when it returned to the UK, when it then returns back to Greece next year, will it be liable for EU VAT again? Does it need to come out of EU every 18months?

 

[syvictoria]

Can I ask what the rules are for a SSR registered boat that was VAT paid in the EU and kept in Greece until 2019 when it returned to the UK, when it then returns back to Greece next year, will it be liable for EU VAT again? Does it need to come out of EU every 18months?

Flag doesn't make any difference as far as I'm aware. The boat will retain either UK or EU VAT paid status depending upon it's location at 11pm on 31/12/20. If in the UK, as I think from your post, then you will need to use the temporary importation (TA) rules when returning to the EU and, yes, the boat will then need to exit EU waters at least once every 18 months to reset the clock. Should you eventually return to the UK again at some point in the future, you should be able to use returned good rules (RGR) to avoid having to pay VAT again here.

I think that I have all that right!? If not, I'm sure that someone will be along shortly to correct me!

 

[Graham376]

I think that I have all that right!? If not, I'm sure that someone will be along shortly to correct me!

Seems right to me. Can RGR be claimed on a boat returning to Greece after being away cruising, not seen to be in the UK on 31/12?

 

[sailaboutvic]

Seems right to me. Can RGR be claimed on a boat returning to Greece after being away cruising, not seen to be in the UK on 31/12?

And for now at less only buy the owner who exported it in the first place , I don like the word export because as the uk was in the EU Icant see how you can export anything from one EU country to another EU country

 

[Chris_Robb]

Seems right to me. Can RGR be claimed on a boat returning to Greece after being away cruising, not seen to be in the UK on 31/12?

Graham - In theory RGR can be claimed by a yachts that has been outside Greece for less than 3 years, I am trying to clarify the rules with the Greek Vat unit, but I suspect they will say that as it was in the UK at TP therefore UK Vat.

Another Point - if the yacht came back to the UK and was then sold - I suspect it has not chance of EU Vat, as the exporter and importer are not one and the same....

However, you dont have to pay VAT again - you just use Temporary admission and stay 18 months - in greece you renew this by just sailing out to the 12 mile limit - photo your chart plotter and come back.