VAT on Boats in EU

[silverseal]

There has been a lot of debate with regard to proving that a boat has VAT paid on it.

I have unearthed a letter written by Dover Customs, and their Yacht Unit, and this letter is dated 22 Aug 1996.

It announces that it will no longer give "Tax opinion letters" for private yachtmens But..........

There is No requirement in EU law for such a document, but UK yachts men are advised to carry with them:-
...Evidence that VAT was paid within EC - eg invoice OR
...Evidence that vessel predates 1.1.1985 and was in EU 31.12.1992 OR
...Evidence the vessel was purchased within EU second hand from a private individual.

It would seem that item 3, that is a bill of sale from a private individual, would be sufficient to meet EU customs law.

I will be happy to email copies of this letter if anybody wants one

 

[Althorne]

Hi Stewart,
Would be grateful of a copy of the Customs letter regarding Vat clarification.
Thanks for all the help on the Perkins manual.
Roy

email to raoul@palm2000.fsnet.co.uk

 

[BrendanS]

A useful document to have to hand, though some care needed.

VAT law and it's interpretation change over time, and 1996 is ancient history to some extent.

Unless you speak fluent French, and can give a convincing arguement, without being seen as arguementative, there have been several examples of forumites being fined in French waters for not having 'original' documents, and a letter from HM Customs explaining why you don't need an 'original' document is unlikely to cut the mustard.

Having said that, many more forumites post that they have never had a problem.

Personally, faced with the possibility of on the spot fines, I'd rather have actual original VAT receipts on board to avoid any problems. I've majored on France, as that is where many UK forumites sail to, and that seems to be a major source of problems.

Having said that, Noonsite reports that any boat that leaves Germany for more than 3 years must pay VAT on re-entry, even if VAT paid originally, so the situation is still confusing and full of anomalies