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Have never even heard of "The European VAT" - as far as I knew taxes are levied by each EU country as they see fit. and each gets the money they collect.
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VAT rules are standardised accross the EU, There are some minor country specific situations, but the main thing is that countries can set differnet rates but the lowest allowable standard rate is 15%. The EU takes a percentage of teh VAT receipts and is one of the main ways its funds itself.
VAT was harmonised in a series of treaties, Boats built before 31 December 1984
and which were present in the then EU at midnight on that date were automatically deemed to be VAT Paid. ("status VAT deemd to be paid"). Some countries like the UK formalised this ( The UK tend to formalise everything!) , and issue a document confirming this ( but only to thoses owners that bothered to apply). Other countries had varients of this and many did nothing formal.
Hence it must have been built before 1985 and proof must be provided that it was in the EU at that time ( marina receipts) etc. Again depending on the country you may not actually get any proof or confirmation.
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In theory you could be asked for the exemption certificate or proof that VAT has been paid anywhere in the EU at any time and if you can't produce one or the other, you will be charged.
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No thats not true VAT is the responsibilty of the country of tax residency of the owner. So if you have a bill of
sale between two
private EU tax residents in a EU country ( or two EU countries). Then that shows that VAT is only an issue in the country of the buyer ( This under NMT , new means of Transport rules). VAT is therefore of no concern to other EU countries, They only get involved if the yacht/owner is from
outside the EU and is not in The Temporary Import Relief scheme ( ie the 18 month allowance).
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WE EUROPEAN PASSPORT HOLDERS can take a yacht from outside of Europe and sail around 18 months (new now) but depending on the mood of the customs can still be put on a chain as they are clearly instructed to collect the money needed by governments here in Europe today
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Absolute balderdash, Private non-commercial EU tax residents ( it is irrevelant what passport you hold, for example a US citizend holding a US passport could still be a EU tax resident). have no time allowance for the deferment of VAT. VAT is due immediately on import , importing being defined as teh moment you enter the Customers Union of the EU ( This includes The Channel islands and the
canaries and Gibraltor, ) Ceuta is outside however.
Again in an EU registered boat belonging to a EU tax resident, VAT is only an issue in the EU country of the owner/boat. For example French customs can never collect VAT on a UK Vat due boat. Even if they did, you would still owe the VAT to the UK. VAt payments are not passed between customs authorities of EU countries.