Selling boats in France

Yquem

New member
Joined
12 Mar 2021
Messages
3
Visit site
That is most helpful . I want to sell my boat which was registered in France with duty paid in France .
I changed the registration 4 years ago to Small ship register in UK so it has a UK flag at moment
I was told by a French dealer that if I sell the boat in France at the moment that I will have to pay TVA on the sales price.

Ideally if I find a UK buyer they can buy the boat net .
It is moored in South of France .
any advice appreciated
 

colind3782

Well-known member
Joined
18 Jan 2011
Messages
4,183
Location
Shropshire/Empuriabrava
Visit site
That is most helpful . I want to sell my boat which was registered in France with duty paid in France .
I changed the registration 4 years ago to Small ship register in UK so it has a UK flag at moment
I was told by a French dealer that if I sell the boat in France at the moment that I will have to pay TVA on the sales price.

Ideally if I find a UK buyer they can buy the boat net .
It is moored in South of France .
any advice appreciated
I am pretty sure that the dealer is wrong. If the boat was TVA paid before you changed the registration, it is still TVA paid. The registration is irrelevant. I am in a similar position after buying a boat in Spain and changing to the SSR.
 

Quiddle

Well-known member
Joined
26 May 2003
Messages
4,138
Location
Eastern Atlantic seaboard
Visit site
That is most helpful . I want to sell my boat which was registered in France with duty paid in France .
I changed the registration 4 years ago to Small ship register in UK so it has a UK flag at moment
I was told by a French dealer that if I sell the boat in France at the moment that I will have to pay TVA on the sales price.

Ideally if I find a UK buyer they can buy the boat net .
It is moored in South of France .
any advice appreciated
I have a sale on my UK registered boat going through in France, to a French buyer, at the moment. My boat was in France on 31.12.20 and, though the broker suggested I might have to pay VAT equivalent it is now agreed that this is not the case.
So to answer the OPs question; none if the boat was in the EU on 31/12.
BTW, I've found the French broker easier to deal with and more proactive than UK brokers I've dealt with and the same went for the French broker I bought from last year.
 

Tranona

Well-known member
Joined
10 Nov 2007
Messages
40,905
Visit site
That is most helpful . I want to sell my boat which was registered in France with duty paid in France .
I changed the registration 4 years ago to Small ship register in UK so it has a UK flag at moment
I was told by a French dealer that if I sell the boat in France at the moment that I will have to pay TVA on the sales price.

Ideally if I find a UK buyer they can buy the boat net .
It is moored in South of France .
any advice appreciated
I assume you mean that TVA was paid in France and it was in France on 31/12/2020. No VET is payable as selling a used boat privately is not a chargeable event. Registration is completely irrelevant.

I can understand the broker wanting evidence that it is considered EU VAT paid and the best thing to have is the original invoice showing VAT. However it is not essential because of the transition arrangements.

The broker may well be confused because like many things related to Brexit folks need to get a handle on the detail - although in this case if indeed TVA was paid in France Brexit has no impact!
 
D

Deleted User YDKXO

Guest
That is most helpful . I want to sell my boat which was registered in France with duty paid in France .
I changed the registration 4 years ago to Small ship register in UK so it has a UK flag at moment
I was told by a French dealer that if I sell the boat in France at the moment that I will have to pay TVA on the sales price.


That is not true. If the boat was EU VAT paid and it was in France on 31/12/20 then it remains EU VAT paid. It would be helpful if you could prove that the boat was in France on the night of 31/12/20. My UK registered boat is based in France and a UK friend arranged for a French lawyor to visit our boats on 31/12 and again on 04/01 to confirm that the engine hours had not changed which allowed him to issue an affidavit confirming that the boat was in the EU on the night of 31/12 and thus remained EU VAT paid. Obviously that action is not available to you but possibly your marina could provide a document confirming that based on CCTV evidence or some other kind of evidence, your boat was in the marina on the night of 31/12. I have heard of some marinas doing that for their British owners
 

Yquem

New member
Joined
12 Mar 2021
Messages
3
Visit site
Many thanks for that advice. My boat is inspected by a maintenance company in the marina bi weekly andI am sureI can get the marina to certify my boat was here on 31/12. They check each mooring to ensure no " rogue 'boats pop in and try to avoid berthing charges ,
 

srm

Well-known member
Joined
16 May 2004
Messages
2,789
Location
Azores, Terceira.
Visit site
i have seen this repeated 1000's of times on various forums...

what is the original "official" source for this belief?

I asked the RYA the same question. Their reply was "The Union Customs Code can be found by searching for it on line".
I assume this means they do not have an official EU agreement to their interpretation of the UCC.

I then put the question to Portuguese customs head office in Lisbon who were more helpful, all be it after a suitable bureaucratic delay:

"As mercadorias que se encontrem no território aduaneiro da União presumem-se como tendo o estatuto de mercadorias UE [art.º 153.º do Código Aduaneiro da União (CAU)], mas podem perder esse estatuto nalgumas situações, nomeadamente, se forem retiradas do território aduaneiro da União sem que sejam aplicadas as disposições em matéria de trânsito interno (art.º 154.º do CAU). "

Google translate:
"Goods that are in the customs territory of the Union are presumed to have the status of EU goods [art. 153 of the Union Customs Code (CAU)], but may lose that status in some situations, namely, if they are withdrawn customs territory of the Union without the internal transit provisions being applied (art. 154 of the CAU). "
 

Tranona

Well-known member
Joined
10 Nov 2007
Messages
40,905
Visit site
I asked the RYA the same question. Their reply was "The Union Customs Code can be found by searching for it on line".
I assume this means they do not have an official EU agreement to their interpretation of the UCC.

Unlikely there will be an official EU interpretation as it is up to each individual state to apply the code. The only way the EU will make any ruling is if an interpretation by a state is challenged through the European court system. See post#7 for an explanation of the intention of the Code. As we see from this thread, not everybody who should know, does know which is not surprising as it is all so new.
 

sailaboutvic

Well-known member
Joined
26 Jan 2004
Messages
9,983
Location
Northern Europe
Visit site
As I understand it the date is 30/12/2020 and as long as you have written prove the boat was in the EU on that date its EU VAT status ,
Doesn't matter the flag.
we have a letter from our marina to the fact that the boat was in its berth on that day ,
we will also keep the original berthing contract .
After saying all that , it seen Greece is still not excepting it, and still only want to issue LT logs .
 

Star-Lord

Well-known member
Joined
25 Jan 2020
Messages
1,239
Location
?
Visit site
As I understand it the date is 30/12/2020 and as long as you have written prove the boat was in the EU on that date its EU VAT status ,
Doesn't matter the flag.
we have a letter from our marina to the fact that the boat was in its berth on that day ,
we will also keep the original berthing contract .
After saying all that , it seen Greece is still not excepting it, and still only want to issue LT logs .
Also have a letter from marina stipulating my boat was in the marina. I talked to the RYA about this and they suggested to include hull identification number as well because a boats name can change! So I have letter with official stamp from marina including HIN and berthing contract. The CA also suggest the marina letter could also be notarised. Obviously no one knows how this will play out... it only takes one grumpy inspector to decide you need to pay tax!!! And then an email from your old marina should suffice....
 

sailaboutvic

Well-known member
Joined
26 Jan 2004
Messages
9,983
Location
Northern Europe
Visit site
Also have a letter from marina stipulating my boat was in the marina. I talked to the RYA about this and they suggested to include hull identification number as well because a boats name can change! So I have letter with official stamp from marina including HIN and berthing contract. The CA also suggest the marina letter could also be notarised. Obviously no one knows how this will play out... it only takes one grumpy inspector to decide you need to pay tax!!! And then an email from your old marina should suffice....
No one know how this will play out as we know in Greece they being a pain ,
My letter say the boat was actually berth in the berth on the last day of 2020 .
 

Star-Lord

Well-known member
Joined
25 Jan 2020
Messages
1,239
Location
?
Visit site
The Spanish and Portuguese could also question a non official letter! Even though the TL2 is no longer valid I reckon it will still work in Portugal and Croatia.
 

sailaboutvic

Well-known member
Joined
26 Jan 2004
Messages
9,983
Location
Northern Europe
Visit site
The Spanish and Portuguese could also question a non official letter! Even though the TL2 is no longer valid I reckon it will still work in Portugal and Croatia.
The TL2 was never worth the paper it was written on re vat on boat , it was Croatia who kicked up a stink although we did two years during that time in Croaita and was never asked about VAT.

Any country custom could reject anY letter , contract of a notaries stamp from another country if they really wanted to be a pain which is why I know of four boats at the moment looking into removing the red ensign as their flag ,
I'm also thinking of changing to Dutch as my partner is Dutch just waiting to hear if pants will except it.
Once I know and see how British boat are going to be seen as a third country boat ,
we made the decision then.
 

nortada

Well-known member
Joined
24 May 2012
Messages
15,387
Location
Walton-on-the-Naze.
Visit site
The Spanish and Portuguese could also question a non official letter! Even though the TL2 is no longer valid I reckon it will still work in Portugal and Croatia.

The TL2 was never worth the paper it was written on re vat on boat , it was Croatia who kicked up a stink although we did two years during that time in Croaita and was never asked about VAT.

Any country custom could reject any letter, contract of a notaries stamp from another country if they really wanted to be a pain which is why I know of four boats at the moment looking into removing the red ensign as their flag ,
I'm also thinking of changing to Dutch as my partner is Dutch just waiting to hear if pants will except it.
Once I know and see how British boat are going to be seen as a third country boat we made the decision then.
Whilst agreeing the T2L situation is a farce. It becomes a very useful bit of paper when a Portugal official demands you produced one.

Although having been in Portugal for a number of years, we have never been asked to produce one - yet.
 
Top