I know, I know its been asked before, but....

[poter]

... I have just purchased a yacht in France, she was built in France in 1974, I am having her re-registered on to the ssr, so she is being de-registered from the french equivilent.

What is the VAT status assuming that I only have a copy of the original Acte De Francisation.

poter

 

[smee]

Not sure what an Acte De Francisation is, so unless it is the Builders certificate or invoice stating VAT was paid in 1974 then the following applies:

Built after April 1973 and before 1st Jan 1985 it needs to have proof of "deemed VAT paid" status = mooring receipt or similar proof to suggest it was in use in the EU on 31st Dec 1992, if not, you will be liable for VAT (and probably at the nasty French rate too!)

If you can't prove it was in EU on that date, then it may also be possible that original VAT documents from 1974 may not be enough, as it could have been out of the EU in the interim, which again could make it liable.

Another point of consideration is if the owner was a company, which also may make it VAT liable.

Unfortunately even if it has been in the EU for a length of time this is not automatic proof of its VAT status as some slip through the net for many years.