Originally Posted by Pete7
True, but sell one of these yachts within the EU and you the vendor are liable for VAT.
If you are a EU entity yes but not if either the seller or the boat belongs within the EU.
In this case its the buyers responsibility to import
the boat into EU and pay VAT if he chooses to flag it under EU flag.
Anyway back to the original post;
If you want to register the boat in EU, I know for a fact that you can register under Dutch flag, no questions asked about boats VAT status also you yourself don't need to be a EU citizen. But thats a risky business one I would not recommend. Once you run into a custom officer in the EU with questions concerning the boats VAT status you will be in dire straits.
The other way is to register outside of EU and take advantage of the 18 month exemption that foreign boats have in EU waters.