Second hand boat VAT

[Slotty]

So, we are in the process of buying a boat in Sweden and the boat previously had 2 owners both Swedish and from what I know the VAT was paid by the first owner but they don’t have proof of this. The boat stayed in Sweden so I would assume VAT was paid, but that’s not enough, a receipt would be great.

Is there anyway of getting proof? The shipyard who built the boat no longer exists I’m afraid. Is there some kind of yacht/boat register in Sweden that would have this information. Would the tax department be able to help?

Thanks in advance.

[Joh.Ghurt]

If the boat was built and sailed in Sweden before Sweden joined the EU (the exact relevant date is the January 1st 1997) they don't need a proof of VAT. They're assumed to have the VAT paid.

Another good idea is to add to the sales-contract, that the seller has to provide proof of VAT.

This might help you.

[ReneJK]

the only valid proof for a young boat is a recent statement from the local customs office stating that VAT has been paid and has not been reclaimed

a statement in a contract that VAT has been paid is not proof