I believe that (as an EU citizen) if you buy a boat
that has not had VAT paid on it, then VAT becomes liable as soon as it enters the EU.
Is the VAT levied on the original value, the purchase price
, or some average price
for similar vessels?
Do the the VAT levels, differ between the EU countries, i.e. is there somewhere "cheaper" to use as your first EU port of call?
Of course, being British, everything may change come next March!
(Sorry if the answer is already somewhere on the forum, I have tried searching but couldn't find an answer)