Once you have paid VAT on a vessel and have the Vat document
pray tell what is a VAT document. Since most people buy from dealers, they get a sales invoice, whats a "vat" document.
Secondly your inspector is wrong. If the vessel is exported from the EU, and is sold outside the EU ( or has its value substantially altered through modifications) then VAT is due again on import
VAT is not an asset tax, VAT is a transaction tax, due on every purchase
,sale,import and export except where reliefs apply.