Having bought a new boat
(Germany) I can chime. As a non resident of EU you can buy a new boat
without paying VAT but you can only stay in EU waters for a certain time. It's called an export boat
and you have to exit to a non EU country. Used boats are already flagged in EU are VAT paid boats by their owners at the time of registration
. That's why as non EU citizen sometimes buying
a new boat
can be cheaper than a VAT(up to %25) paid boat which is couple years old unless you can claim the VAT back which is a very complicated and arduous process as far as I know.