Grumble Grumble Dutch Customs VAT

[Joker]

So, not content with sending the immigration people to the boat in Den Helder, a black RIB draws alongside in Vlieland.
Passport, SSR. Okay. Can I prove VAT was paid in the EU? I have a scan of the Bill of Sale, but sadly it does not mention VAT. Much shaking of heads. Much radioing back to HQ. We will take a picture of your boat, they said. What is your home telephone number? Your email address. South Holland Customs will be in touch, they said.
Well, no, I can't prove VAT has been paid. But why this obsession with yachts? Do Dutch customs stop you on the motorway and ask for proof that VAT has been paid on your car? Do they ask whether I had a VAT receipt for my computer? No. So why this obsession with yachts?

 

[Tranona]

Very simple. It is an EU "expectation" that yachts should be able to have evidence that VAT has been paid to circulate freely around the EU. However, there is no legal requirement and for many reasons it is impossible for all boats to have such evidence. The concern about non payment is real because there are many ways in which VAT can be avoided, some quite legal, some only legal in some states. As boats are mobile and their ownership easily hidden there are many opportunities to evade, rather than avoid, so it is not surprising that customs may show an interest in boats and their documentation.

In reality most states do not engage in random inspection, but some do and Holland is one of the more active - perhaps because it is a state where evasion is more common. As VAT is a transaction based tax they can only take action if they can show a transaction has taken place without accounting properly for tax. Usually if there is evidence that the transaction took place in another state they are unlikely to take any action. So, as in your case much huffing and puffing but doubt you will hear anything more.