Quote:
Originally Posted by Ipapadi
Can an originally UK vat registered boat which has deemed EU vat status by evidence of being in EU waters on 31st Jan 2020 move freely under UK Flag Registration. Further, have the Skipper and Crew unrestricted movement if they hold EU Passports?
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To retain EU vat status the boat must remain within the EU , because the excemption only holds while the boat so remains. Hence you are free to sail within the
customs union
The CA has raised the RGR ( returned goods relief ) issue arguing the status should not be
lost , but currently RGR is only available to EU tax resident owners.
Yes if the skipper and crew have EU passports they have unrestricted movement within the
single market /Schengen area.
If the EU passport holders are the owners they will enjoy the right to RGR but if the boat intends to leave and return to the custom union area then I would reflag it in a European registry as this removes any doubt