Croatia EU VAT - New Advice!?

Finally we have law about 8 years. Croatia is accepting import of boat older than 8 years free of charge. There are some limitations but i have no time at the moment to translate text below.

Quote

Poštovani,

u nastavku Vam dostavljamo informacije vezane uz uvoz i upis plovila:

1. Plovila koja su puštena u promet 8 godina prije pristupanja Republike Hrvatske u Europsku uniju

Članak 138. Nacrta prijedloga Zakona o PDV-u propisuje da se neće obračunavati PDV na prijevozna sredstva (između ostalog i plovila) prilikom puštanja u slobodan promet ako je datum prvog korištenja prijevoznog sredstva bio prije više od 8 godina prije dana pristupanja Republike Hrvatske u Europsku uniju. Vlasnici plovila koja se danom pristupanja Hrvatske u EU i dalje nalaze u postupku privremenog uvoza i odluče nakon 1.7.2013. pustiti plovila u slobodan promet u Hrvatskoj dužni su podnijeti carinsku deklaraciju, sukladno carinskom zakonodavstvu Hrvatske i EU, i proći uvoznu carinsku proceduru. Ukoliko plovila nisu europskog preferencijalnog porijekla ili nemaju dokaz o europskom preferencijalnom porijeklu prilikom uvoznog carinjenja primjenjivat će se važeće stope carine sukladno Zajedničkoj carinskoj tarifi EU (http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2011:282:0001:0912:EN:PDF), koja stupa na snagu danom pristupanja Hrvatske u EU. Ukoliko plovila ispunjavaju uvjete iz članka 138. Nacrta prijedloga Zakona o PDV-u prilikom puštanja u slobodan promet neće se obračunavati PDV. S obzirom da iz Direktive nije razvidno da li se oslobođenje od PDV-a odnosi samo na plovila koja su registrirana u državama članicama EU ili i na plovila registrirana u trećim zemljama Porezna uprava Ministarstva financija će u narednom periodu dodatno razmotriti ovo pitanje te zauzeti jasne stavove o čemu ćemo Vas naknadno obavijestiti.

Gore navedeno vrijediti će pod pretpostavkom da Hrvatski sabor Zakon o PDV-u usvoji u predloženoj formi (u prilogu).

2. Obaveza upisa plovila u hrvatske registre brodova

S carinskog i poreznog stajališta roba (plovila) za koju se plati PDV i carina postaju domaća roba, bez obzira što plovilo još uvijek nije upisano u Očevidnik brodica ili Upisnik jahti. Takva plovila imaju status domaće robe, a nakon pristupanje Hrvatske u EU imaju status robe Zajednice. Nakon obavljenog uvoza plovila se mogu bez registracije držati u marinama. Ipak, vlasnici plovila ne smiju koristiti plovila bez pravovaljane registracije, što znači da do 1.7.2013.g. plovilima mogu upravljati i koristiti ih isključivo ako je isto upisano u hrvatski Očevidnik brodica ili Upisnik jahti, a nakon 1.7.2013.g. plovilo može biti upisano u bilo koji EU upisnik.

3. Provedba inspekcijskog odnosno carinskog nadzora

Nakon pristupanja Republike Hrvatske Europskoj uniji, carinske ispostave počet će provoditi će inspekcijski nadzor nad carinskim skladištima, odnosno nad plovilima koja su se prije pristupanja RH u EU nalazila u postupku privremenog uvoza, što je obaveza koja proizlazi iz naših propisa, ali i propisa Europske unije kao jedinstvenog carinskog područja.

Srdačan pozdrav,

HGK Sektor za turizam

Unquote

Regards Sinisa
www.maritimus-consultant.hr
maritimus.consultant@st.t-com.hr
 
Maritimus said:
Finally we have law about 8 years. Croatia is accepting import of boat older than 8 years free of charge. There are some limitations but i have no time at the moment to translate text below.

Quote

Poštovani,

u nastavku Vam dostavljamo informacije vezane uz uvoz i upis plovila:

1. Plovila koja su puštena u promet 8 godina prije pristupanja Republike Hrvatske u Europsku uniju

Članak 138. Nacrta prijedloga Zakona o PDV-u propisuje da se neće obračunavati PDV na prijevozna sredstva (između ostalog i plovila) prilikom puštanja u slobodan promet ako je datum prvog korištenja prijevoznog sredstva bio prije više od 8 godina prije dana pristupanja Republike Hrvatske u Europsku uniju. Vlasnici plovila koja se danom pristupanja Hrvatske u EU i dalje nalaze u postupku privremenog uvoza i odluče nakon 1.7.2013. pustiti plovila u slobodan promet u Hrvatskoj dužni su podnijeti carinsku deklaraciju, sukladno carinskom zakonodavstvu Hrvatske i EU, i proći uvoznu carinsku proceduru. Ukoliko plovila nisu europskog preferencijalnog porijekla ili nemaju dokaz o europskom preferencijalnom porijeklu prilikom uvoznog carinjenja primjenjivat će se važeće stope carine sukladno Zajedničkoj carinskoj tarifi EU (http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2011:282:0001:0912:EN:PDF), koja stupa na snagu danom pristupanja Hrvatske u EU. Ukoliko plovila ispunjavaju uvjete iz članka 138. Nacrta prijedloga Zakona o PDV-u prilikom puštanja u slobodan promet neće se obračunavati PDV. S obzirom da iz Direktive nije razvidno da li se oslobođenje od PDV-a odnosi samo na plovila koja su registrirana u državama članicama EU ili i na plovila registrirana u trećim zemljama Porezna uprava Ministarstva financija će u narednom periodu dodatno razmotriti ovo pitanje te zauzeti jasne stavove o čemu ćemo Vas naknadno obavijestiti.

Gore navedeno vrijediti će pod pretpostavkom da Hrvatski sabor Zakon o PDV-u usvoji u predloženoj formi (u prilogu).

2. Obaveza upisa plovila u hrvatske registre brodova

S carinskog i poreznog stajališta roba (plovila) za koju se plati PDV i carina postaju domaća roba, bez obzira što plovilo još uvijek nije upisano u Očevidnik brodica ili Upisnik jahti. Takva plovila imaju status domaće robe, a nakon pristupanje Hrvatske u EU imaju status robe Zajednice. Nakon obavljenog uvoza plovila se mogu bez registracije držati u marinama. Ipak, vlasnici plovila ne smiju koristiti plovila bez pravovaljane registracije, što znači da do 1.7.2013.g. plovilima mogu upravljati i koristiti ih isključivo ako je isto upisano u hrvatski Očevidnik brodica ili Upisnik jahti, a nakon 1.7.2013.g. plovilo može biti upisano u bilo koji EU upisnik.

3. Provedba inspekcijskog odnosno carinskog nadzora

Nakon pristupanja Republike Hrvatske Europskoj uniji, carinske ispostave počet će provoditi će inspekcijski nadzor nad carinskim skladištima, odnosno nad plovilima koja su se prije pristupanja RH u EU nalazila u postupku privremenog uvoza, što je obaveza koja proizlazi iz naših propisa, ali i propisa Europske unije kao jedinstvenog carinskog područja.

Srdačan pozdrav,

HGK Sektor za turizam

Unquote

Regards Sinisa
www.maritimus-consultant.hr
maritimus.consultant@st.t-com.hr
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We look forward to the translation when you have time -- thanks for all your information up to now.
 
Interesting, Is this something new regarding the import of boats more than 8 years old. I'm currently going through the process of importing my boat (which is more than 8 years old). So far the import has been going smoothly, although the valuation was 5% more than I paid for the boat 18 months ago (but I got it at a good price on it when I bought it) Currently waiting for the customs agent to contact me.

Has anyone already gone through the procedure ? How long does it take ? Kind of want to get on the boat for the summer :)
 
Its an Oceanis 393 so just under 12m. Originally it was on charter in Croatia, when I bought it 18 months ago I registered it in Poland. Now currently de-registered and going through the importation process.
 
Maritimus said:
You are quiet about your agent. In this case ask him for info :-)
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I have asked him, but don't think its fair to name him especially when I don't read croatian and only had google translate to translate the text and haven't given him time to respond to my mail.
 
Sinnot said:
Its an Oceanis 393 so just under 12m. Originally it was on charter in Croatia, when I bought it 18 months ago I registered it in Poland. Now currently de-registered and going through the importation process.
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Do I read this correctly - a boat over 8 years, produced in EU, bought used and registered in Poland? Was it even registered without importing and VAT payment, nevertheless now it's made it old EU boat, owned by EU citizen, and EU registered ;) Not so sure but might be the boat could just escape the problem.

Pogodnych Świąt życzę. Bo w Krakowie sypie... :)
 
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I came accidentally across this posting on the forum so will responde with no personal interest in this but only because I think it might be helpful.
I am of Croatian origins but have been livingi in UK for the past 25 years.

I met Srecko Favro with my sailing friends from UK whose boat was dismasted in Croatia last year. He is a boat surveyor who helped them immensely with many practical issues while sorting this out in Croatia.
Through him I learnt about "VAT case".

As far as I understood he is the expert in this case since he worked / adivsed Croatian government on it, has been in the industry for decades and knows the situation - market conditions etc.. . Hope it is helpful.
His webiste:
http://www.adriatic-expert.hr/en/news/eu-yachts-croatian-eu-flag-for-only-5-vat.html
http://www.adriatic-expert.hr/en/contact.html
office@adriatic-expert.hr
 
Hi!

I should warn you about possible fraud. In Slovenia there is group which is offering boat import in Malta for only 2% of boat value. They are saying that Maltese surveyors will attend boat in Croatia and do all necessary paperwork. List of dequired documents is as following

Yachts under 24 metres
- Survey on board and follow-up report,
- Preparation of survey report in accordance with Malta flag requirements,
- Issuance of Certificate of Survey & Tonnage Measurement for Malta flag,
- Survey on board and follow-up report,
- Preparation of survey report in accordance with Malta flag requirements,
- Issuance of Certificate of Survey,
- Issuance of International Tonnage Certificate,
- Issuance of International Load Line Certificate,
- Issuance of MARPOL Annex IV (ISPP) Certificate.

People familiar with boat paperwork will on first sight recognize that this documentation is for ships and super/mega yachts. So take care.

Regards Sinisa
www.maritimus-consultant.hr
maritimus.consultant@st.t-com.hr
 
chrisgee said:
We look forward to the translation when you have time -- thanks for all your information up to now.
Click to expand...

I was a post on Slovene forum (http://www.enavtika.si/novice/918-brez-plaila-davka-na-hrvakem) which is claiming that this law was omitted from the parliamental procedure?

So what is now correct; is there a law accepted that there is no TAX for vessels older than 8 years being in CRO and under EU flag or not?

I hope the post on Slovenian forum was just a 1st April Joke or?
 
Has anyone applied for a Croatian Radio licence? I registered online and filled in the form. They reckoned I would get an eInvoice within 3 days. I have not. They also indicated that the price would be over £150 for a DSC set and a handheld and they seemed to charge me for my Navtex receiver. Any road up I think I'll do without until next year when I return to the Red Duster.
 
s51ta said:
Hi All,

I am wondering what is true now about TAx exemptions for boats older than 8 years?

A slovene forum is claiming that this law was voided last moment from the parliament procedure? (http://www.enavtika.si/novice/918-brez-plaila-davka-na-hrvakem).

All the best,
Click to expand...

PLEASE DO NOT TAKE THIS AS GOSPEL BUT

I would be careful about the 8 year rule.
It looks like, yes you can keep the boat under bond (just like at the moment) in Croatia. But it will not help you if you move outside Croatia. You would still have to prove that EU VAT is paid or the boat is exempt by virtue of it having been constructed/used prior to a specific date AND having been in the EU on a certain date. The date varies from country to country depending when they entered the EU.

Moreover, if your boat satisfies all these criteria, but was purchased outside the EU eg Croatia then all that is cancelled and VAT becomes due again, I believe.

For the reasons that I cannot prove either of the foregoing and I bought the boat in Croatia I opted for the 5% deal especially as I will be heading into the EU next year.

I KNOW that is unlikely that I will be asked for proof (especially as the boat is 1987) but I like peace of mind. Also, how can I bash the bankers if I avoid tax myself? It's my only pleasure.

Pardon me while I polish my halo.
 
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