In answer to your question, I have the original invoive from builder to dealer and the VAT invoice from dealer to first customer.
This shows all option, costs and delivery date/ comissioning date. I also have two certified copies, the original is in a safe with other papers at hope, one copy in the boat file in the study and the other on the boat.
FWIW I also have original/certified copies of the builders certificate showing CE rateing etc.
why cant we have a system like the french, have a amnesty on all pleasure craft and have a compulary registration scheme that would say the vessel is uk registered and tax paid. it easier buying a car.
Talbot's right; they're not necessarily connected. e.g. boats in use prior to 1st June 1985/in EU on 31 December 1992 can claim exemption from VAT. FWIW I don't have the original BoS but can meet the two VAT conditions.
Original bill of sale, but no proof of VAT except a letter from a previous owner certifying that it was paid. If the French continue to get upperty we may have to stay this side of the channel! It was built in 1991 so do i need it?
I qualify on both counts, but if I crossed the channel I'd have a devil of a problem proving it on the spot. Is there any way around this? Some kind of certification I can carry with me?
I have a certifed copy of the builders invoice, from the builder. showing VAT was paid.
This was acccepted by the French customes only 3 weeks ago during a random inspection.
As one dealer said to me, I have a drawer full of blank bills of sale, how many do you want? you can get them from any good supplier of such docs. thats the first hurdle, nice inky stamp etc. then if one was to get a copy of quicken or quickbooks, you can put in graphics to slot into spaces on the invoice templates. how on earth can a douanier tell the difference from a nicely produced sage or quick books invoice and a nicely produced sage or quickbooks invoice from ones own computer?
may not help you with a stroppy frenchie, but legally proof of purchase/ownership in UK means that VAT is a UK customs and excise issue, not a French one. You are not liable to pay French VAT if your boat is UK registered/kept. Your EU vat liability would be a UK liability. I think if you nose about RYA pages there is some info on VAT.
The UK customs used to produce a letter on their paper (with a nice portcullis on it) saying that in their opinion there was no VAT to pay on a certain vessel. They would do this if you produced proof of ownership, age of vessel, etc. It would have probably been good enough to satisfy a stroppy French official. But they stopped doing it, I think one of their lawyers must have objected.