probably not,as any recipts you may have will pre date your bill of sale
but definitley worth trying if you do have an invoice for the work
done that you can submit once you receive the customs
valuation for the boat
,showing that a portion of vat has been paid.
i was able to write off most of the vat due on a boat
i built in cyprus
,pre vat,after doing a circumnavigation
,then opting to pay the vat there 4 years later after they had joined the eu,by showing receipts that i had paid vat on all the materials at the time.
though i suspect this would not be the case if there was a change of ownership