Quote:
Originally Posted by Anders
What's the point with this document? If you have to prove that you paid VAT on your boat with an invoice to get this document you could just as easily prove it with the invoice itself in the extremely unlikely case that you have to show that you paid VAT on your boat. Or do they just take your word and give you the document without any proof?
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point of the document is that you can prove without a doubt that the boat has been VAT paid *and* that between the
purchase of the boat and you
buying it VAT has not been claimed back
when this comes into play ?
- sometimes original invoices get
lost or misplaced
- sometimes a boat is bought without VAT (by a company) and the next owner paid the VAT
- sometimes VAT paid boats get exported , VAT is claimed back , re-imported and
sold again
- sometimes boats have had several owners and no one really knows
- sometimes boats have had owners from several countries inside and outside the customs union and sailed in and outside the customs union
and don't forget , its on the
current owner to prove without a doubt that VAT has been paid
and then there are the EU rules concerning VAT
- if you sell a 'VAT paid' boat outside the customs union , the VAT paid status is
lost (even if you sell it to another european)
- if you are outside the customs union for more than 3 years , the VAT paid status is lost
How do they issue this document ?
- they need all the original paperwork
- they check if VAT was paid
- they check if VAT has been reclaimed
- they will only issue the document on boats that have originally been
sold in their country (as then they have access to the tax / customs database)
etc etc etc
so , what does this document do ? it provides proof in case you need it , and I dont know about other schengen border countries but the Dutch customs have a nasty habit of checking boats that come in from the outside , even from neighbouring countries , and they will ask for proof that VAT has been paid
p.s. some countries (France for instance) have the VAT paid yes/no/reclaimed as part of their boat
registration database , so when you buy a french boat its very easy to get 'VAT paid' proof as well
p.p.s customs will most likely accept an original invoice with VAT specifiied as proof that VAT was paid *if* all of the previous owners were all private individuals and not companies that had the ability to export the boat and reclaim the VAT upon export or for
commercial use of the boat (ie Charter)