Agent in Malta to handle VAT

[Mais78]

It says MAY
“In addition, Member States MAY make relief conditional upon
such property having borne, either in the country of origin or in
the country of departure, the customs and/or fiscal charges to
which it is normally liable.”

Views?

[Montanan]

Originally Posted by Mais78

It says MAY
“In addition, Member States MAY make relief conditional upon
such property having borne, either in the country of origin or in
the country of departure, the customs and/or fiscal charges to
which it is normally liable.”

Views?

That policy or practice is in terms of taxation called reciprocity.

In the USA, if one has already paid sales or use taxation on a good to one State, then the State to which one is registering the boat as its new principal place of use will credit any sale or use taxation associated with its entry into the new State by the amount paid in the prior state.

So if you paid duty and VAT in another country or origin or of departure, it appears to behoove you to show such to the officials of the country you are desiring to become a resident of as they MAY provide relief from their duty or VAT.

Big difference as to MAY and SHALL. One being discretionary and the other required.

[Montanan]

Originally Posted by Mais78

Yes I am aware of that but seems like the member states have implemented the EU regulation with some discretion and some don’t require proof of VAT payment, just ownership for more than 1 year I have been told.

True no need for proof of VAT having been paid in a foreign / non-EU country.

Relocation

Relocation from a non-EU to an EU country, including the boat as part of a person’s “household effects”, also constitutes a customs procedure. In this case, no import duties will be due – regardless of the country in which the boat was manufactured – but the person relocating must be able to prove at least 6 months’ ownership of the boat and must have lived outside the EU for at least 1 year.
As a document proving that the customs procedure has been completed, the customs office will issue a no-objection certificate in both cases.

[Mais78]

Originally Posted by Montanan

True no need for proof of VAT having been paid in a foreign / non-EU country.

Relocation

Relocation from a non-EU to an EU country, including the boat as part of a person’s “household effects”, also constitutes a customs procedure. In this case, no import duties will be due – regardless of the country in which the boat was manufactured – but the person relocating must be able to prove at least 6 months’ ownership of the boat and must have lived outside the EU for at least 1 year.
As a document proving that the customs procedure has been completed, the customs office will issue a no-objection certificate in both cases.

Yes, this is what I was told. So no 6 months of use in the country of origin, right? Just ownership

[Mais78]

Originally Posted by Montanan

True no need for proof of VAT having been paid in a foreign / non-EU country.

Relocation

Relocation from a non-EU to an EU country, including the boat as part of a person’s “household effects”, also constitutes a customs procedure. In this case, no import duties will be due – regardless of the country in which the boat was manufactured – but the person relocating must be able to prove at least 6 months’ ownership of the boat and must have lived outside the EU for at least 1 year.
As a document proving that the customs procedure has been completed, the customs office will issue a no-objection certificate in both cases.

The thing is that this paragraph is talking about import DUTIES, not VAT. Wonder whether for VAT exemption they still want to see proof of VAT payment elsewhere.

[sidsail]

Thanks Guys, I have kind of taken my eye off the ball regarding legalities in the EU for the last year. I am married to a German and I am in the German system, but not sure of my status, I have no German passport . I shipped my wifes car to Germany a few years back, which was in my name. And there was no duty, tax event, VAT involved.

[svtickles]

Originally Posted by Mais78

the member states have implemented the EU regulation with some discretion and some don’t require proof of VAT payment, just ownership for more than 1 year I have been told.

Make sure you have statements like this in writing from a solicitor so you can use it in case it's queried.

[Mais78]

I doubt you can go to customs and claim “my lawyer told me so”, in the end they will ask what they want within the law.