{"id":14299,"date":"2022-07-07T14:04:20","date_gmt":"2022-07-07T12:04:20","guid":{"rendered":"https:\/\/www.easytax-international.com\/navigate-the-trade-2\/"},"modified":"2022-09-26T09:30:30","modified_gmt":"2022-09-26T07:30:30","slug":"commercial-vessels","status":"publish","type":"page","link":"https:\/\/www.easytax-international.com\/en\/guides\/commercial-vessels\/","title":{"rendered":"Commercial vessels"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"14299\" class=\"elementor elementor-14299 elementor-14272\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-03f3ee2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"03f3ee2\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3ca72b1\" data-id=\"3ca72b1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d922ad7 elementor-widget elementor-widget-heading\" data-id=\"d922ad7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 23-07-2024 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h1 class=\"elementor-heading-title elementor-size-default\">VAT &amp; Customs compliance guide for commercial vessels in the Mediterranean<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f38b099 elementor-widget elementor-widget-eael-divider\" data-id=\"f38b099\" data-element_type=\"widget\" data-widget_type=\"eael-divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"eael-divider-wrap divider-direction-horizontal\">\n\t\t\t\t\t\t\t<div class=\"eael-divider horizontal solid\"><\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb2a872 intro elementor-widget elementor-widget-text-editor\" data-id=\"bb2a872\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 23-07-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<div data-id=\"1abe48f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n<div>\n<p>Sailing a commercial vessel can present some advantages for a yacht in the Mediterranean, especially from a VAT point of view. Please note: the conditions vary according to the country you sail in and customs obligations vary according to the vessel&#8217;s flag or origin.<\/p>\n<\/div>\n<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-1ef0e09 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1ef0e09\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8c534b3\" data-id=\"8c534b3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-433b866 elementor-widget elementor-widget-text-editor\" data-id=\"433b866\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">In this guide for <\/span><i><span style=\"font-weight: 400;\">brokers<\/span><\/i><span style=\"font-weight: 400;\">, <\/span><i><span style=\"font-weight: 400;\">yacht managers and <\/span><\/i><span style=\"font-weight: 400;\">captains, we present the main rules that apply according to the country where the yacht sails, and the commercial vessel&#8217;s <i>flag<\/i> or<\/span> <b>country of origin.<\/b><\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" data-dce-background-color=\"#FFFFFF\" class=\"elementor-section elementor-top-section elementor-element elementor-element-2749ebdd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2749ebdd\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-4fdb64a\" data-id=\"4fdb64a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-181b2de5 elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"181b2de5\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 23-07-2024 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"169\" height=\"300\" src=\"https:\/\/www.easytax-international.com\/wp-content\/uploads\/Illustration-6.svg\" class=\"attachment-medium size-medium wp-image-10356\" alt=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-7f986ac2\" data-id=\"7f986ac2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-inner-section elementor-element elementor-element-7e13631b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7e13631b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-6458026c\" data-id=\"6458026c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3b4b4204 ezy-captain-title elementor-widget elementor-widget-heading\" data-id=\"3b4b4204\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Please note<\/span>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4125024c ezy-captain-separator elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"4125024c\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 23-07-2024 *\/\n.elementor-widget-divider{--divider-border-style:none;--divider-border-width:1px;--divider-color:#0c0d0e;--divider-icon-size:20px;--divider-element-spacing:10px;--divider-pattern-height:24px;--divider-pattern-size:20px;--divider-pattern-url:none;--divider-pattern-repeat:repeat-x}.elementor-widget-divider .elementor-divider{display:flex}.elementor-widget-divider .elementor-divider__text{font-size:15px;line-height:1;max-width:95%}.elementor-widget-divider .elementor-divider__element{margin:0 var(--divider-element-spacing);flex-shrink:0}.elementor-widget-divider .elementor-icon{font-size:var(--divider-icon-size)}.elementor-widget-divider .elementor-divider-separator{display:flex;margin:0;direction:ltr}.elementor-widget-divider--view-line_icon .elementor-divider-separator,.elementor-widget-divider--view-line_text .elementor-divider-separator{align-items:center}.elementor-widget-divider--view-line_icon .elementor-divider-separator:after,.elementor-widget-divider--view-line_icon .elementor-divider-separator:before,.elementor-widget-divider--view-line_text .elementor-divider-separator:after,.elementor-widget-divider--view-line_text .elementor-divider-separator:before{display:block;content:\"\";border-block-end:0;flex-grow:1;border-block-start:var(--divider-border-width) var(--divider-border-style) var(--divider-color)}.elementor-widget-divider--element-align-left .elementor-divider .elementor-divider-separator>.elementor-divider__svg:first-of-type{flex-grow:0;flex-shrink:100}.elementor-widget-divider--element-align-left .elementor-divider-separator:before{content:none}.elementor-widget-divider--element-align-left .elementor-divider__element{margin-left:0}.elementor-widget-divider--element-align-right .elementor-divider .elementor-divider-separator>.elementor-divider__svg:last-of-type{flex-grow:0;flex-shrink:100}.elementor-widget-divider--element-align-right .elementor-divider-separator:after{content:none}.elementor-widget-divider--element-align-right .elementor-divider__element{margin-right:0}.elementor-widget-divider--element-align-start .elementor-divider .elementor-divider-separator>.elementor-divider__svg:first-of-type{flex-grow:0;flex-shrink:100}.elementor-widget-divider--element-align-start .elementor-divider-separator:before{content:none}.elementor-widget-divider--element-align-start .elementor-divider__element{margin-inline-start:0}.elementor-widget-divider--element-align-end .elementor-divider .elementor-divider-separator>.elementor-divider__svg:last-of-type{flex-grow:0;flex-shrink:100}.elementor-widget-divider--element-align-end .elementor-divider-separator:after{content:none}.elementor-widget-divider--element-align-end .elementor-divider__element{margin-inline-end:0}.elementor-widget-divider:not(.elementor-widget-divider--view-line_text):not(.elementor-widget-divider--view-line_icon) .elementor-divider-separator{border-block-start:var(--divider-border-width) var(--divider-border-style) var(--divider-color)}.elementor-widget-divider--separator-type-pattern{--divider-border-style:none}.elementor-widget-divider--separator-type-pattern.elementor-widget-divider--view-line .elementor-divider-separator,.elementor-widget-divider--separator-type-pattern:not(.elementor-widget-divider--view-line) .elementor-divider-separator:after,.elementor-widget-divider--separator-type-pattern:not(.elementor-widget-divider--view-line) .elementor-divider-separator:before,.elementor-widget-divider--separator-type-pattern:not([class*=elementor-widget-divider--view]) .elementor-divider-separator{width:100%;min-height:var(--divider-pattern-height);-webkit-mask-size:var(--divider-pattern-size) 100%;mask-size:var(--divider-pattern-size) 100%;-webkit-mask-repeat:var(--divider-pattern-repeat);mask-repeat:var(--divider-pattern-repeat);background-color:var(--divider-color);-webkit-mask-image:var(--divider-pattern-url);mask-image:var(--divider-pattern-url)}.elementor-widget-divider--no-spacing{--divider-pattern-size:auto}.elementor-widget-divider--bg-round{--divider-pattern-repeat:round}.rtl .elementor-widget-divider .elementor-divider__text{direction:rtl}.e-con-inner>.elementor-widget-divider,.e-con>.elementor-widget-divider{width:var(--container-widget-width,100%);--flex-grow:var(--container-widget-flex-grow)}<\/style>\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-5240340b ezy-captain-note elementor-widget elementor-widget-text-editor\" data-id=\"5240340b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Community definition (VAT directive n\u00b0 2006\/112\/EC):<\/p>\n<blockquote>\n<p>&#8220;A commercial vessel carries goods or people and sails the high seas.&#8221;<\/p>\n<\/blockquote>\n<p>A simple definition, but which varies according to the doctrines of the Member States of the European Union in which <b><i>commercial<\/i><\/b> yachts sail, while the conditions for the fitting out of a<i>vessel<\/i> for commercial purposes depend on the country that grants it the <i>flag<\/i>. Owning <b>a yacht for commercial purposes can have certain advantages<\/b> from a VAT point of view. But here again, the conditions vary from country to country.<\/p>\n<p>In practice, if a vessel&#8217;s owner wishes to take advantage of these benefits, the first step is to verify that both the commercial yacht&#8217;s flag country and the country in which it sails have signed and ratified <b>the Law of the Sea convention<\/b>  (Montego Bay Convention). The doctrines of each member state of the European Union are, for their part, more complex to understand.  <\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-710c218 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"710c218\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a3a6932\" data-id=\"a3a6932\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-857da12 elementor-widget elementor-widget-text-editor\" data-id=\"857da12\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h2>VAT\/customs definitions &amp; schemes for commercial vessels according to the country where the yacht sails<\/h2>\n<h3>VAT and commerical vessels in France: the 7 conditions for <i>VAT<\/i> exemption<\/h3>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-inner-section elementor-element elementor-element-773892cb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"773892cb\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-6b162bce\" data-id=\"6b162bce\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a7bbbf6 accordeon elementor-widget elementor-widget-accordion\" data-id=\"a7bbbf6\" data-element_type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 23-07-2024 *\/\n.elementor-accordion{text-align:start}.elementor-accordion .elementor-accordion-item{border:1px solid #d5d8dc}.elementor-accordion .elementor-accordion-item+.elementor-accordion-item{border-top:none}.elementor-accordion .elementor-tab-title{margin:0;padding:15px 20px;font-weight:700;line-height:1;cursor:pointer;outline:none}.elementor-accordion .elementor-tab-title .elementor-accordion-icon{display:inline-block;width:1.5em}.elementor-accordion .elementor-tab-title .elementor-accordion-icon svg{width:1em;height:1em}.elementor-accordion .elementor-tab-title .elementor-accordion-icon.elementor-accordion-icon-right{float:right;text-align:right}.elementor-accordion .elementor-tab-title .elementor-accordion-icon.elementor-accordion-icon-left{float:left;text-align:left}.elementor-accordion .elementor-tab-title .elementor-accordion-icon .elementor-accordion-icon-closed{display:block}.elementor-accordion .elementor-tab-title .elementor-accordion-icon .elementor-accordion-icon-opened,.elementor-accordion .elementor-tab-title.elementor-active .elementor-accordion-icon-closed{display:none}.elementor-accordion .elementor-tab-title.elementor-active .elementor-accordion-icon-opened{display:block}.elementor-accordion .elementor-tab-content{display:none;padding:15px 20px;border-top:1px solid #d5d8dc}@media (max-width:767px){.elementor-accordion .elementor-tab-title{padding:12px 15px}.elementor-accordion .elementor-tab-title .elementor-accordion-icon{width:1.2em}.elementor-accordion .elementor-tab-content{padding:7px 15px}}.e-con-inner>.elementor-widget-accordion,.e-con>.elementor-widget-accordion{width:var(--container-widget-width);--flex-grow:var(--container-widget-flex-grow)}<\/style>\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h4 id=\"elementor-tab-title-1751\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1751\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Condition n\u00b01: to be registered on the commercial registry<\/a>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\t<div id=\"elementor-tab-content-1751\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1751\"><p><strong>All vessels (<i>yachts<\/i>\/<i>vessels<\/i>) entering French territorial waters must be commercially registered<\/strong> <span style=\"font-weight: 400;\">(<\/span><span style=\"font-weight: 400;\">examples of registration: <\/span><i><span style=\"font-weight: 400;\">commercial yacht, commercial vessel, passenger vessel etc.)<\/span><\/i><span style=\"font-weight: 400;\">. To do this,<strong> the country issuing the vessel&#8217;s register must have signed and ratified the <\/strong> <\/span><strong>Law of the Sea convention<\/strong>, otherwise known as the &#8220;Montego Bay Convention&#8221;<span style=\"font-weight: 400;\"> . However, the conditions for registration, for example safety conditions, remain specific to the issuing country. This means they cannot be contested by the French authorities.<\/span><\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h4 id=\"elementor-tab-title-1752\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1752\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\"> Condition n\u00b02: to operate exclusively as a commercial vessel<\/a>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\t<div id=\"elementor-tab-content-1752\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1752\"><p><span style=\"font-weight: 400;\">In France, <strong>a commercial vessel can only sail under <\/strong><\/span><strong>commercial contract<\/strong><span style=\"font-weight: 400;\"> <strong> in progress<\/strong>. The only exception:  <\/span><b>a <i>vessel<\/i> can also sail if it has an authorization from the customs authorities<\/b><span style=\"font-weight: 400;\">. This authorization is granted for different reasons: positioning in a new port or in a shipyard for <\/span><i><span style=\"font-weight: 400;\">refit, <\/span><\/i><span style=\"font-weight: 400;\">repair or maintenance, sea trials, a photoshoot or migration from the Mediterranean to the Caribbean.<\/span><\/p>\n<p><strong>No private use<\/strong><span style=\"font-weight: 400;\"> <strong> is permitted<\/strong>. This means the beneficial owners of the commercial vessel can only use it themselves for a fee and under market conditions (with a contract, payment, etc.).<\/span><\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h4 id=\"elementor-tab-title-1753\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1753\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\"> Condition n\u00b03: to have a permanent crew on the vessel<\/a>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\t<div id=\"elementor-tab-content-1753\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1753\"><p><span style=\"font-weight: 400;\">This condition is fulfilled as soon as at least <\/span><b>one person &#8211; registered on the crew list who has the required skills to sail the yacht &#8211; is permanently assigned to its service, <\/b><span style=\"font-weight: 400;\">even when at the quay.<\/span><\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h4 id=\"elementor-tab-title-1754\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1754\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\"> Condition n\u00b04: the length of the vessel has to be at least 15 meters<\/a>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\t<div id=\"elementor-tab-content-1754\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1754\"><p><span style=\"font-weight: 400;\">The length greater than or equal to 15 meters shall be measured from the extreme forward and aft points of the yacht&#8217;s permanent structure. Attachments that are removable cannot be taken into account. <\/span><\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h4 id=\"elementor-tab-title-1755\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1755\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Condition n\u00b05: 70% of sailing must be outside French territorial waters<\/a>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\t<div id=\"elementor-tab-content-1755\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1755\"><p>How to calculate the sailing ratio of a commercial vessel? By counting the number of trips the yacht makes. <\/p>\n<blockquote>\n<p><b>What is a trip?<br \/><\/b>For a commercial vessel, a trip implies a commercially contracted movement between two fixed locations (mooring or anchorage) with the embarkation of a new passenger or the final disembarkation of a passenger. Please note, at least 70% of trips must be made outside French territorial waters.<\/p>\n<\/blockquote>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h4 id=\"elementor-tab-title-1756\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1756\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Condition n\u00b06: to have more dynamic than static charters<\/a>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\t<div id=\"elementor-tab-content-1756\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1756\"><p><span style=\"font-weight: 400;\">Over a calendar year, <strong>the company must carry out more dynamic than static charters.<\/strong> <\/span><\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h4 id=\"elementor-tab-title-1757\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-1757\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Condition #7: no pleasure registry while in French waters<\/a>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\t<div id=\"elementor-tab-content-1757\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-1757\"><p><span style=\"font-weight: 400;\">While in France, <strong> it is forbidden for commercial vessels to operate under pleasure registry<\/strong>. If this should happen, the<\/span> <i><span style=\"font-weight: 400;\">vessel <\/span><\/i><span style=\"font-weight: 400;\">would never be able to claim the VAT exemption again.<\/span><\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" data-dce-background-color=\"#FFFFFF\" class=\"elementor-section elementor-top-section elementor-element elementor-element-390d79a5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"390d79a5\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-316d2339\" data-id=\"316d2339\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5de4bce4 elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"5de4bce4\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"169\" height=\"300\" src=\"https:\/\/www.easytax-international.com\/wp-content\/uploads\/Illustration-6.svg\" class=\"attachment-medium size-medium wp-image-10356\" alt=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-290544f5\" data-id=\"290544f5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-inner-section elementor-element elementor-element-1223a319 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1223a319\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-5eb82ec8\" data-id=\"5eb82ec8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6ae2d674 ezy-captain-title elementor-widget elementor-widget-heading\" data-id=\"6ae2d674\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Please note<\/span>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-28a82033 ezy-captain-separator elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"28a82033\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d130661 ezy-captain-note elementor-widget elementor-widget-text-editor\" data-id=\"5d130661\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul>\n<li><strong>VAT exemption applies to the <i>vessel <\/i>purchase<\/strong>, but also to its purchases: <i>refit<\/i>, repair, maintenance, equipments, etc.<\/li>\n<li>If the 7 conditions for exemption are met during the current year (year N), <strong>the commercial vessel will be eligible for a <\/strong><strong>VAT exemption <\/strong>for the year N+1. The operator must sign a self-certificate and show it to their suppliers.<\/li>\n<li><strong>A new commercial vessel <\/strong>(e.g. a yacht with a new owner or a vessel arriving for the first time in the Mediterranean) <strong>can benefit from a VAT exemption from the first calendar year of operation.<\/strong> In this scenario, the operator must sign a provisional self-certificate and show it to their suppliers.<\/li>\n<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-deac799 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"deac799\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6129687\" data-id=\"6129687\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9dd58c0 elementor-widget elementor-widget-text-editor\" data-id=\"9dd58c0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>However, if at the end of this first year, <strong>one or more of these 7 conditions have not been fulfilled, the commercial vessel will have to regularize all the VAT excluded invoices<\/strong>. In some cases, co will also have to adjust the VAT on the purchase of the vessel.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-0d87df4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0d87df4\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c22f23c\" data-id=\"c22f23c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-inner-section elementor-element elementor-element-0b00578 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0b00578\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-d023243\" data-id=\"d023243\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6b53ba9 elementor-widget elementor-widget-image\" data-id=\"6b53ba9\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"588\" src=\"https:\/\/www.easytax-international.com\/wp-content\/uploads\/Groupe-6401.svg\" class=\"attachment-large size-large wp-image-10357\" alt=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-79565de\" data-id=\"79565de\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5205730 elementor-widget__width-auto elementor-widget elementor-widget-heading\" data-id=\"5205730\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Save time<\/span>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-inner-section elementor-element elementor-element-8416b58 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8416b58\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-22b4273\" data-id=\"22b4273\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-841bc70 elementor-widget elementor-widget-text-editor\" data-id=\"841bc70\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"color: #ffffff; font-family: Montserrat, sans-serif; font-size: 18px;\">We&#8217;ll help you secure your VAT exemption and answer your regulatory questions.<\/span><\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-cc1fbad\" data-id=\"cc1fbad\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9a61be9 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"9a61be9\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"https:\/\/www.easytax-international.com\/en\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact us<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-fe416bd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fe416bd\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dfbab03\" data-id=\"dfbab03\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cfc26fb elementor-widget elementor-widget-text-editor\" data-id=\"cfc26fb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3>VAT and commercial vessels in Italy<\/h3>\n<strong>In Italy, a yacht has to comply with three conditions related to commercial ownership, commercial activity and sailing on the high seas to benefit from a VAT exemption <i>(Italian Commercial Exemption<\/i>). An exemption that will apply to the <i><span style=\"font-weight: 400;\">vessel<\/span><\/i><span style=\"font-weight: 400;\">, but also to its purchases: refit, repair, equipment goods&#8230;<\/span>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" data-dce-background-color=\"#FFFFFF\" class=\"elementor-section elementor-top-section elementor-element elementor-element-7ad1f2c3 encadr\u00e9s elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7ad1f2c3\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-119fde08 elementor-hidden-mobile\" data-id=\"119fde08\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-42531d7a elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"42531d7a\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"169\" height=\"300\" src=\"https:\/\/www.easytax-international.com\/wp-content\/uploads\/Illustration-6.svg\" class=\"attachment-medium size-medium wp-image-10356\" alt=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-74ec8c66\" data-id=\"74ec8c66\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-inner-section elementor-element elementor-element-2672230b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2672230b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-69a9378b\" data-id=\"69a9378b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4bc4b818 ezy-captain-title elementor-widget elementor-widget-heading\" data-id=\"4bc4b818\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Please note<\/span>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e0b57ce ezy-captain-separator elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6e0b57ce\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-77e5b17d ezy-captain-note elementor-widget elementor-widget-text-editor\" data-id=\"77e5b17d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul>\n \t<li>By complying with these conditions during the year, the vessel will benefit from a VAT exemption for <b>the year N+1<\/b>.<\/li>\n \t<li>A new vessel &#8211; or new owner &#8211; can benefit from this exemption from the <strong>first calendar year<\/strong> of operating the vessel.<\/li>\n<\/ul>\n<br>If at the end of the first year the yacht does not meet the three conditions, it will Unpaid <strong>VAT <\/strong>has to be paid.\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-65b30d1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"65b30d1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9cc60a3\" data-id=\"9cc60a3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-114b4dd elementor-widget elementor-widget-text-editor\" data-id=\"114b4dd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3><i>VAT<\/i> exemption for commercial vessels in Italy: conditions to be met<\/h3>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-inner-section elementor-element elementor-element-1f913330 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1f913330\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-c263753\" data-id=\"c263753\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-21250e1 accordeon elementor-widget elementor-widget-accordion\" data-id=\"21250e1\" data-element_type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h4 id=\"elementor-tab-title-3471\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-3471\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Condition n\u00b01: To be registered on the commercial registry<\/a>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\t<div id=\"elementor-tab-content-3471\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-3471\"><p><span style=\"font-weight: 400;\">In Italy, the yacht must be commercially registered. Examples of registrations: commercial yacht, commercial vessel, passenger vessel.<\/span><\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h4 id=\"elementor-tab-title-3472\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-3472\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\"> Condition n\u00b02: to operate exclusively as a commercial vessel<\/a>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\t<div id=\"elementor-tab-content-3472\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-3472\"><p><span style=\"font-weight: 400;\">To benefit from the VAT exemption (<\/span><i><span style=\"font-weight: 400;\">VAT<\/span><\/i><span style=\"font-weight: 400;\">), a yacht sailing in Italy must be operated solely for commercial purposes as the exemption applies to all vessels entered <\/span><b>in the international register<\/b><span style=\"font-weight: 400;\">. However, to be included, the yacht must be used for commercial purposes. Yachts used for sports or pleasure purposes are therefore excluded from the international register and cannot benefit from a<\/span><i><span style=\"font-weight: 400;\">VAT <\/span><\/i><span style=\"font-weight: 400;\">exemption.<\/span> <\/p>\n<p><strong>Please <span style=\"color: #00aae9;\">note<\/span><span style=\"color: #00aae9;\">:<\/span> the Codice della Nautica da Diporto provides a list of the cases of commercial use that entitle you to a VAT exemption with a pleasure <i>yacht<\/i>: <\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Charter or leasing,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Professional training,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Activities carried out by diving centers using the yacht as a diving base.<\/span><\/li>\n<\/ul>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h4 id=\"elementor-tab-title-3473\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-3473\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Condition n\u00b03: To have a permanent crew<\/a>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\t<div id=\"elementor-tab-content-3473\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-3473\"><p><span style=\"font-weight: 400;\">This condition is fulfilled as soon as at least one person &#8211; registered on the crew list who has the required skills to sail the yacht &#8211; is permanently assigned to its service, even when at the quay.<\/span><\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h4 id=\"elementor-tab-title-3474\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-3474\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Condition n\u00b04: Sailing on the high seas<\/a>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\t<div id=\"elementor-tab-content-3474\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-3474\"><p><span style=\"font-weight: 400;\">According to <\/span><b>the ELMEKA judgment <\/b><span style=\"font-weight: 400;\">by the EU Court of Justice, a condition of use is required to benefit from the VAT exemption: <\/span><b>the yacht must be <i>&#8220;used for navigation on the high seas<\/i>&#8220;<\/b> <span style=\"font-weight: 400;\"> either in the context of <\/span><b>transporting passengers for remuneration <\/b><span style=\"font-weight: 400;\">or in the context of <\/span><b>commercial, industrial or fishing activities<\/b><span style=\"font-weight: 400;\">. <\/span><span style=\"font-weight: 400;\">The following are not eligible: <\/span><i><span style=\"font-weight: 400;\">vessels<\/span><\/i><span style=\"font-weight: 400;\"> used for rescue or assistance at sea, or vessels engaged in coastal fishing. <\/span> <\/p>\n<blockquote style=\"padding-left: 40px;\">\n<p><b>What exactly is meant by the high seas? <br \/><\/b><span style=\"font-weight: 400;\">According to Article 3 of the 1982 Montego Bay Convention, the <\/span><i><span style=\"font-weight: 400;\">&#8220;high seas<\/span><\/i><span style=\"font-weight: 400;\"> means the area beyond <\/span><b>12 nautical miles<\/b><span style=\"font-weight: 400;\"> from the baselines established in accordance with the convention.<\/span><\/p>\n<\/blockquote>\n<p><span style=\"font-weight: 400;\">In addition, a yacht can only meet the condition of &#8220;sailing on the high seas&#8221; if it performed <\/span><b>more than 70% of its navigation on the high seas in the previous year<\/b><span style=\"font-weight: 400;\">. This will have to be proved by a variety of documents in case of control: <\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">the logbook (<\/span><i><span style=\"font-weight: 400;\">logbook<\/span><\/i><span style=\"font-weight: 400;\">);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">maps;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">GPS reports (AIS data); <\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">contracts (<\/span><i><span style=\"font-weight: 400;\">contracts<\/span><\/i><span style=\"font-weight: 400;\">);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">invoices. <\/span><\/li>\n<\/ul>\n<blockquote>\n<p><b>Please note<br \/><\/b><b>The sailing calculation<\/b> is based on <b>the navigation between two ports<\/b> where the embarkation and disembarkation of goods or people take place.<\/p>\n<\/blockquote>\n<p><b>If a yacht does not meet the 70% condition, <\/b><span style=\"font-weight: 400;\"> it will not be able to benefit from the ICE (<\/span><i><span style=\"font-weight: 400;\">Italian Commercial Exemption<\/span><\/i><span style=\"font-weight: 400;\">) from the 1<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> January of the following year, unless it was under construction or had not yet made a sea trip. In the latter two cases, the yacht will be able to benefit from the VAT exemption subject to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Completing a <\/span><b>statement of intent <\/b><span style=\"font-weight: 400;\">that the yacht will be used on the high seas;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">then meeting the <\/span><b>70% condition<\/b><span style=\"font-weight: 400;\">; <\/span> <\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">providing the supplier with <\/span><b>documents proving <\/b><b><i>a posteriori<\/i><\/b><span style=\"font-weight: 400;\"> that it meets the 70% condition. <\/span> <\/li>\n<\/ul>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h4 id=\"elementor-tab-title-3475\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-3475\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Additional requirements for VAT exemption in Italy<\/a>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\t<div id=\"elementor-tab-content-3475\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-3475\"><ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pleasure yachts assigned for commercial use must have a <\/span><b>certificate from a public registry<\/b><span style=\"font-weight: 400;\"> stating &#8221; <\/span><i><span style=\"font-weight: 400;\">Commercial Yacht&#8221; <\/span><\/i><span style=\"font-weight: 400;\">or <\/span><i><span style=\"font-weight: 400;\">&#8220;Commercial Vessel\/ Yacht in commercial use&#8221;<\/span><\/i><span style=\"font-weight: 400;\">. <\/span> <\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">When VAT exemption is claimed for the purchase of a <i>pleasure yacht<\/i>, the seller must request a <b>certificate from the <\/b><b><i>&#8220;Company register&#8221;<\/i><\/b><b>.<\/b> This certificate must attest that the buyer&#8217;s activity is in the commercial maritime sector and not for private use.<\/li>\n<\/ul>\n<p><strong>Please note: <\/strong><strong>A pleasure yacht, assigned for commercial use, but used for private purposes, is subject to penalties.<\/strong><\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-ef39b58 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ef39b58\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ff7bb9e\" data-id=\"ff7bb9e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-72e5437 elementor-widget elementor-widget-text-editor\" data-id=\"72e5437\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3>VAT and commercial vessels in Spain<\/h3>\n<p>Spain does not have a statute allowing commercial yachts to benefit from a VAT exemption. A yacht registered in a non EU country and whose owner is also established in a bnon EU country will however be able to <b>benefit from VAT-free repairs with the implementation of the inward processing scheme.<\/b>.<\/p>\n<blockquote>\n<p><a href=\"https:\/\/www.easytax-international.com\/en\/guides\/repair-a-yacht\/\">See our &#8220;repairing a yacht&#8221; guide: &#8220;repairing a pleasure yacht benefiting from the 18-month temporary admission scheme.&#8221;<\/a><\/p>\n<\/blockquote>\n<p><strong>What about yachts for rent in Spain?<\/strong><\/p>\n<p>As with all Member States, to be chartered and trade as a commercial yacht, <b>a vessel must be commercially registered and must have a certificate of compliance<\/b>. Another obligation specific to Spain is that commercial vessels must pay a specific tax called <b>&#8220;Matriculation Tax&#8221;<\/b> in order to be marketed.<\/p>\n<blockquote>\n<p><a href=\"https:\/\/www.easytax-international.com\/en\/guides\/charter-a-yacht\/\">See our &#8220;Renting a yacht&#8221; VAT\/Customs guide.<\/a><\/p>\n<\/blockquote>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a9505b5 elementor-widget elementor-widget-text-editor\" data-id=\"a9505b5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3>VAT and commercial vessels in Croatia<\/h3>\n<p>Croatia has not provided a statute allowing commercial yachts to benefit from a VAT exemption. A yacht registered in a non EU country and whose owner is also established in a non EU country will, however, be able to benefit from VAT-free repairs with the implementation of the inward processing scheme.<\/p>\n<blockquote>\n<p><a href=\"https:\/\/www.easytax-international.com\/en\/guides\/repair-a-yacht\/\">See our &#8220;repairing a yacht&#8221; VAT\/Customs guide: &#8220;repairing a pleasure yacht benefiting from the 18-month temporary admission scheme&#8221;.<\/a><\/p>\n<\/blockquote>\n<p><strong>What about yachts for rent in Croatia?<\/strong><\/p>\n<p>As with all Member States, in order to be leased and trade as a commercial yacht, a vessel must be registered and must have a certificate of compliance.<\/p>\n<blockquote>\n<p><a href=\"https:\/\/www.easytax-international.com\/en\/guides\/charter-a-yacht\/\">See our &#8220;Renting a yacht&#8221; VAT\/Customs guide.<\/a><\/p>\n<\/blockquote>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-e4df1f5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e4df1f5\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-aaaffa7\" data-id=\"aaaffa7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-87e8ecd elementor-widget elementor-widget-text-editor\" data-id=\"87e8ecd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h2>Differing VAT &amp; Customs obligations depending on the commercial vessel&#8217;s <i>flag<\/i> or country of origin.<\/h2>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-667d649 accordeon elementor-widget elementor-widget-accordion\" data-id=\"667d649\" data-element_type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1071\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1071\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Your client's merchant vessel has a European Union flag <i>(EU flag)<\/i><\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1071\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1071\"><p><span style=\"font-weight: 400;\">By flying the EU flag or originating from the EU a commercial vessel has no <\/span><i><span style=\"font-weight: 400;\">customs<\/span><\/i> obligations.<span style=\"font-weight: 400;\">). It can be freely rented and circulated in community waters.<\/span><\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1072\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1072\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Your client's commercial vessel has a <i>non-EU flag<\/i> or is from a non EU country<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1072\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1072\"><p><span style=\"font-weight: 400;\">A commercial yacht flying the flag of a non european country and\/or originating from a non european country must be imported into the European Union before commercial operations can be carried out. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">In most Member States, importing a vessel is subject to authorization by the customs authorities. However, this may vary depending on the situation and history of each vessel.  <\/span><\/p>\n<p>For example, it is<span style=\"font-weight: 400;\">possible to import a commercial vessel exempt from <\/span><i><span style=\"font-weight: 400;\">VAT<\/span><\/i><span style=\"font-weight: 400;\">to France. In practice, the aim is <\/span><b>to import a vessel so that it can,<\/b><span style=\"font-weight: 400;\"> as far as customs is concerned, <\/span><b>sail freely in Community waters<\/b><span style=\"font-weight: 400;\">. But be careful: to leave Community waters, the vessel will have to be exported. Import and export is carried out with a customs document &#8211; the<\/span><i><span style=\"font-weight: 400;\">SAD<\/span><\/i><span style=\"font-weight: 400;\">, and the <\/span><i><span style=\"font-weight: 400;\">captain <\/span><\/i><span style=\"font-weight: 400;\">must keep it on board in case of possible checks.<\/span><\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>VAT &amp; Customs compliance guide for commercial vessels in the Mediterranean Sailing a commercial vessel can present some advantages for a yacht in the Mediterranean, especially from a VAT point of view. Please note: the conditions vary according to the country you sail in and customs obligations vary according to the vessel&#8217;s flag or origin. [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":10355,"parent":14683,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"inline_featured_image":false,"footnotes":""},"class_list":["post-14299","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/www.easytax-international.com\/en\/wp-json\/wp\/v2\/pages\/14299"}],"collection":[{"href":"https:\/\/www.easytax-international.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.easytax-international.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.easytax-international.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.easytax-international.com\/en\/wp-json\/wp\/v2\/comments?post=14299"}],"version-history":[{"count":34,"href":"https:\/\/www.easytax-international.com\/en\/wp-json\/wp\/v2\/pages\/14299\/revisions"}],"predecessor-version":[{"id":17052,"href":"https:\/\/www.easytax-international.com\/en\/wp-json\/wp\/v2\/pages\/14299\/revisions\/17052"}],"up":[{"embeddable":true,"href":"https:\/\/www.easytax-international.com\/en\/wp-json\/wp\/v2\/pages\/14683"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.easytax-international.com\/en\/wp-json\/wp\/v2\/media\/10355"}],"wp:attachment":[{"href":"https:\/\/www.easytax-international.com\/en\/wp-json\/wp\/v2\/media?parent=14299"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}