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

[wanabe cruiser]

Did you make any progress on your purchase from Sweeden?
We appear to be in a similar situation!!
Thanks Simon

[Anders]

Originally Posted by 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

The local customs office will have no idea if VAT has been paid on a boat.

[wanabe cruiser]

Originally Posted by 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.

Slotty, did you make any progress on the purchase?? And how did you manage with the paperwork?

[davil]

Any update on the VAT status?


from Google

"The sale of second-hand boats usually occurs between two private individuals and is often conducted via a broker, who acts as an agent for the seller. VAT is not chargeable on the sale of second-hand boats between private individuals but VAT is charged to the seller for the services rendered by the broker."

[Eagle ITA]

The EU rule: If the sale of a second-hand boat occurs between two private individuals, VAT is assumed to have been paid at the origin, and it is sufficient to show the sales contract.
The fact: If you have not any proof of VAT payment (es: the original invoice, the receipt from the customs office, or any receipt of the payment), and (as someone said before) a statement in a contract that VAT has been paid is not proof; well you could find yourself in troubles.
In some EU country, without a regular proof, customs officers could seize the boat, and it has happened before, rarely but it has happened
Don't ask me why some EU customs go against the rule, but they did............

[more]

Originally Posted by 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.

in reality all register must keep document in state archive,when boat be flagged. owner must go in flag register and ask copy of this document from archive. usually he must wait from 30 days to couple year (court ,silence government you must take lawyer for this) Article 41 - Right to good administration | European Union Agency for Fundamental Rights.