bumblefish
Active member
Is there an age of boat beyond which VAT is not payable, i.e. over 20-30 years old, when imported from mainland Europe?
Old second hand boats and VAT
- Thread starter bumblefish
- Start date
Das_Boot
New member
Anything pre 1984 with a proviso that it was in the EU in 1992. Of course proof is required however you probably wont need it.
ArgoNot
New member
Also, the boat must not have been sold out of the EU after 1992 and re-imported. That would attract another dose of VAT.
stevebirch2002
New member
There is a definitive answer on Customs & Excise webpage. Look at Directive No. 8
Basically states that if the boat was built prior to 1984 and was in the EU Dec 31 1992 Then OK. If Sweden or others that joined later then the dates are changed to 86 and 94, I think. Same with the countries that have just joined in the last couple of years. Look on C&I website. If you want a precis then I have it as a WORD DOCUMENT that I can email to you.
Basically states that if the boat was built prior to 1984 and was in the EU Dec 31 1992 Then OK. If Sweden or others that joined later then the dates are changed to 86 and 94, I think. Same with the countries that have just joined in the last couple of years. Look on C&I website. If you want a precis then I have it as a WORD DOCUMENT that I can email to you.
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