{"id":14697,"date":"2022-07-11T15:49:33","date_gmt":"2022-07-11T13:49:33","guid":{"rendered":"https:\/\/www.easytax-international.com\/guide\/selling-a-yacht-2\/"},"modified":"2022-09-21T14:41:20","modified_gmt":"2022-09-21T12:41:20","slug":"selling-a-yacht","status":"publish","type":"page","link":"https:\/\/www.easytax-international.com\/en\/guides\/selling-a-yacht\/","title":{"rendered":"Selling a yacht"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"14697\" class=\"elementor elementor-14697 elementor-14695\" 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-f7a4cf1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f7a4cf1\" 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-87b7019\" data-id=\"87b7019\" 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-c25a796 elementor-widget elementor-widget-heading\" data-id=\"c25a796\" 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\">Taxation: the main VAT exemption rules for selling a boat.<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44458c0 elementor-widget elementor-widget-eael-divider\" data-id=\"44458c0\" 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-a620404 intro elementor-widget elementor-widget-text-editor\" data-id=\"a620404\" 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<p>The VAT rules and VAT exemption for selling a yacht depend on different criteria: the Member State, the type of vessel (new or used, pleasure or commercial), the type of sale (BtoB or BtoC), etc. There are also many documents that need to be provided to get the exemption.<\/p>\n<\/div>\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-4b0f597 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4b0f597\" 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-2335323\" data-id=\"2335323\" 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-afa6e18 elementor-widget elementor-widget-text-editor\" data-id=\"afa6e18\" 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><em>This guide is intended for yachting professionals in charge of ship management who are likely to assist a client selling a yacht. .  <\/em><\/p><p><strong>Some vessel sales are simple since they are subject to VAT.<\/strong> But other types of sales concerning pleasure or commercial yachts are more complex since they are subject to a VAT exemption. <\/p><p>Choosing the VAT scheme, flag and place of delivery, drafting sales contracts and more. To ensure that sales subject to or exempt from VAT comply with the regulations in force, it is often much better to call on a specialist! <\/p>\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-2eca1b6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2eca1b6\" 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-4112c2e1\" data-id=\"4112c2e1\" 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-334829c elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"334829c\" 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-184e604e\" data-id=\"184e604e\" 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-6cb4848b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6cb4848b\" 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-29e74f67\" data-id=\"29e74f67\" 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-5dea2b2d ezy-captain-title elementor-widget elementor-widget-heading\" data-id=\"5dea2b2d\" 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\">Good to Know<\/span>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66610b25 ezy-captain-separator elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"66610b25\" 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-dee2186 ezy-captain-note elementor-widget elementor-widget-text-editor\" data-id=\"dee2186\" 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><strong>EASYTAX INTERNATIONAL<\/strong> cannot act as consultant for your yacht sales as this role is reserved for the regulated profession of lawyers.<\/p><p>However, our expertise allows us to offer you below an overview of the VAT rules applicable to certain situations.  <\/p>\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-c083aa6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c083aa6\" 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-ca251ca\" data-id=\"ca251ca\" 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-0673ee1 elementor-widget elementor-widget-text-editor\" data-id=\"0673ee1\" 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 dir=\"ltr\">Scenario n\u00b01: your client wishes to sell a commercial <em> yacht<\/em><\/h2><p>If the <em> vessel<\/em> is commercially registered by the new owner, then <strong>the sale should be exempt from VAT<\/strong>, according to the rules defined in our <a href=\"https:\/\/www.easytax-international.com\/en\/guides\/commercial-vessels\/\">&#8220;Commercial vessels&#8221; <\/a>guide. The seller will have to prove the application of these rules, but also <strong>have several documents available &#8211; such as the provisional and final Certificate of Registry.<\/strong>.<\/p>\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-f80e856 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f80e856\" 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-af1cfa5\" data-id=\"af1cfa5\" 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-265b60e elementor-widget elementor-widget-text-editor\" data-id=\"265b60e\" 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>Scenario n\u00b02: your client wishes to sell a new pleasure boat<\/h2><p><strong>The regulations for sale vary depending on whether a pleasure craft is new or used.<\/strong> To help you get a clearer overview, EASYTAX INTERNATIONAL has drawn up a list of some standard scenarios specific to the sale of a new pleasure boat and a second-hand boat, as well as the regulatory points which refer to them.<\/p><h3>Intra-Community deliveries of new ships<\/h3><p>Intra-Community deliveries of new ships can be carried out without VAT.<br>There are two types of sale: &#8220;B to B&#8221; sales and &#8220;B to C&#8221; sales.<\/p>\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-5337eec8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5337eec8\" 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-4812c4c3\" data-id=\"4812c4c3\" 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-4f30665e elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"4f30665e\" 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=\"134\" height=\"300\" src=\"https:\/\/www.easytax-international.com\/wp-content\/uploads\/Illustration-10.svg\" class=\"attachment-medium size-medium wp-image-10358\" 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-4b300c2a\" data-id=\"4b300c2a\" 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-51ea2a6e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"51ea2a6e\" 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-1f3c7e3d\" data-id=\"1f3c7e3d\" 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-6c7ceb9f ezy-captain-title elementor-widget elementor-widget-heading\" data-id=\"6c7ceb9f\" 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\">Warning!<\/span>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5788a7ca ezy-captain-separator elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"5788a7ca\" 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-aee4369 ezy-captain-note elementor-widget elementor-widget-text-editor\" data-id=\"aee4369\" 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><b>Beware of sales made on &#8220;departure conditions&#8221; <\/b> &#8211; where the seller does not take care of the transportation of the yacht to the destination Member State. Since 2020, these sales follow specific rules.<\/p><blockquote><p>See &#8220;chain transactions&#8221; below.<\/p><\/blockquote>\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-6a6213b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6a6213b\" 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-3dbfc98\" data-id=\"3dbfc98\" 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-193cccb elementor-widget elementor-widget-text-editor\" data-id=\"193cccb\" 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<h4>Sales of new ships to professionals &#8211; &#8220;B To B&#8221;<\/h4><p>Selling a yacht to a taxable person, that&#8217;s then transported from the seller&#8217;s Member State to the buyer&#8217;s Member State, can be exempt from VAT provided the following conditions are met:<\/p><ol><li><strong>The seller must obtain and validate the buyer&#8217;s intra-community VAT number<\/strong>.<br>Obtaining a valid VAT number at the date of delivery of the goods is a basic condition for benefitting from a VAT exemption on the sale of a yacht.<br><div class=\"accordeon-box\"><span class=\"accordeon-box-title\">Good to know<\/span><br>The VIES database on the European Commission&#8217;s website can be used to verify the validity of this intra-Community VAT number.<\/div><\/li><li><strong>The seller must report the sale in their state.<\/strong><br>Member States shall keep a summary of their intra-Community sales. Since 2020, this intra-Community sales list or &#8220;EC sales list&#8221; has become a basic condition to benefit from VAT exemption on intra-Community deliveries.<\/li><li><strong>The seller has to prove that the yacht has left the shipping Member State.<\/strong><br>Since 2020, two options are foreseen by the European Directive on VAT:<\/li><\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d10b9a elementor-widget elementor-widget-accordion\" data-id=\"3d10b9a\" 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-6401\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-6401\" 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\">Option n\u00b01: the seller of the yacht organizes the transport<\/a>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\t<div id=\"elementor-tab-content-6401\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-6401\"><p><b>If the seller arranges the transport &#8211; carried out by themself or a third party &#8211; they must present two pieces of evidence which must not be contradictory<\/b>. These two pieces of evidence will also have to be delivered by<b> two different parties<\/b> &#8211; independently of each other, the seller and the buyer. This evidence can take the form of:<\/p><ul><li aria-level=\"1\"><b>A primary transportation document<\/b> (a signed CMR document, airway bill or bill of lading, or delivery note). <\/li><li aria-level=\"1\"><b>A corresponding transportation invoice<\/b>. <\/li><\/ul><p>Alternatively, the yacht seller may present one piece of evidence from the list above, accompanied by a second piece of evidence from the list below: <\/p><ul><li aria-level=\"1\"><b>An insurance policy<\/b> for the shipping or transportation of the goods. <\/li><li aria-level=\"1\"><b>Bank documents<\/b> proving payment for the shipping or transportation of the goods (letter of credit).<\/li><li aria-level=\"1\"><b>Official documents<\/b> issued by a public authority, such as a notary, confirming the arrival of the goods in the destination Member State.<\/li><li aria-level=\"1\"><b>A receipt<\/b> issued by a warehousekeeper in the destination Member State attesting to the storage of the goods in that same Member State.<\/li><\/ul><\/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-6402\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-6402\" 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\">Option n\u00b02 : the buyer of the yacht organizes the transport <\/a>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\t<div id=\"elementor-tab-content-6402\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-6402\"><p>If the buyer arranges the transport &#8211; by themself or a third party, <b>they will then have to present three pieces of evidence: two, identical to the those presented in option n\u00b01, as well as a written declaration from the purchaser, attesting that the goods were shipped or transported either by the purchaser, or by a third party on their behalf.<\/b> The buyer will also have to specify the destination Member State as well as other information: <\/p><ul><li aria-level=\"1\"><b>DATE OF ISSUE<\/b>;<\/li><li aria-level=\"1\"><b>name and address<\/b> of the purchaser;<\/li><li aria-level=\"1\"><b>quantity and nature<\/b> of goods;<\/li><li aria-level=\"1\"><b>date and place of arrival<\/b> of the goods; <\/li><li aria-level=\"1\"><b>identification of the person<\/b> accepting the goods on behalf of the purchaser. <\/li><\/ul><p>In the event that the seller does not succeed in obtaining this evidence, <b> they must establish a body of evidences<\/b> and the authorities will decide whether they accept it at their on discretion in the event of an inspection. Evidence that may contribute to this body:<\/p><ul><li aria-level=\"1\"><b>proof of arrival of the yacht<\/b> in and EU Member State port;<\/li><\/ul><ul><li aria-level=\"1\"><b>vessel registration certificate<\/b>, if the <i> flag<\/i> nationality is the same as the yachts destinaton Member State;<\/li><\/ul><ul><li aria-level=\"1\"><b>proof of payment of VAT<\/b> to the tax authorities in the arrival Member State;<\/li><\/ul><ul><li aria-level=\"1\"><b>declaration from a recognized local authority<\/b>;<\/li><\/ul><ul><li aria-level=\"1\"><b>contract concluded<\/b> with the purchaser;<\/li><\/ul><ul><li aria-level=\"1\">business correspondence;<\/li><\/ul><ul><li aria-level=\"1\"><b>order form<\/b> written by the purchaser indicating that the goods are to be shipped or transported to another Member State;<\/li><\/ul><ul><li aria-level=\"1\"><b>delivery or collection note &#8211; <\/b>preferably signed by the carrier;<\/li><\/ul><ul><li aria-level=\"1\">written confirmation by the purchaser of <b>receipt of the goods <\/b>in another Member State;<\/li><\/ul><ul><li aria-level=\"1\">a copy of <b>the seller&#8217;s invoice<\/b> with the buyer&#8217;s stamp;<\/li><\/ul><ul><li aria-level=\"1\"><b>notice of settlement<\/b> from a foreign bank;<\/li><li aria-level=\"1\">copy of the <b>buyer&#8217;s identity card<\/b>, etc. <\/li><\/ul><\/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<div class=\"elementor-element elementor-element-2c114c6 elementor-widget elementor-widget-text-editor\" data-id=\"2c114c6\" 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<h4>Yacht sales to private individuals &#8211; &#8220;B To C&#8221;<\/h4>\n<p><b>The sale of a new vessel used as a means of transport to a non-taxable person, transported from the seller&#8217;s Member State to the purchaser&#8217;s Member State, may be exempt from VAT.<\/b><br>\nThe purchaser must pay the VAT to the tax authorities of the arrival Member State. The seller, on his side, will have to gather and present evidence (some of which are identical to those presented in the previous section &#8221;&nbsp;B To B Sales&nbsp;&#8220;) that will allow him to prove the VAT exemption.<\/p>\n<h4>Successive deliveries of vessels<\/h4>\n<blockquote><p>What is meant by &#8221;&nbsp;delivery&nbsp;&#8221;&nbsp;?<br>\nIt is the handover of power to use property as an owner.<\/p><\/blockquote>\n<p>Please note: the place of delivery is the place of taxation.<\/p>\n<blockquote><p>How is a successive delivery defined&nbsp;?<br>\nA = initial vendor<br>\nB = intermediary (buyer &#8211; reseller)<br>\nC = end customer<\/p><\/blockquote>\n<p><strong>Departure or arrival conditions?<\/strong><\/p>\n<p>The sale of a boat &#8221;&nbsp;at the conditions of departure&nbsp;&#8221; puts at the expense of the customer the transport \/ convoying of the boat. The sale of a boat &#8221;&nbsp;under the conditions of arrival &nbsp;&#8221; puts the transport \/ convoying of the boat at the expense of the seller. This has consequences for VAT.<\/p>\n<p><strong>In practice, what are the points of attention&nbsp;?&nbsp;<\/strong><\/p>\n<p>The problematic transactions are those that involve two deliveries (i.e., two handovers of power to dispose use the goods as an owner) in the departure Member State.&nbsp;  This situation is very common in yacht sales.<\/p>\n<p>Let&#8217;s take a concrete example:<\/p>\n<ul>\n<li aria-level=\"2\"><b>A German shipyard builder (A) sells a new vessel to a Spanish distributor (B).<\/b>  This shipyard sells this vessel &#8221;&nbsp;at the conditions of departure&nbsp;&#8220;, so it does not take care of the transport\/conveyance of the vessel to another Member State.<\/li>\n<li aria-level=\"2\"><b>The Spanish distributor resells this vessel to an end customer in Portugal (C).<\/b><br>\nThis distributor resells the vessel at the same &#8221;&nbsp;conditions from&nbsp;&#8220;, so he does not take care of the transport\/conveyance of the vessel to another Member State.<\/li>\n<li aria-level=\"2\"><b>The end customer in Portugal (C) picks up the vessel<\/b> from the German shipyard (A) and transports\/delivers it to Portugal.<\/li>\n<\/ul>\n<blockquote><p>In this situation, there are two &#8221;&nbsp;changes of ownership&nbsp;&#8221; in Germany, thus two successive deliveries&nbsp;:<\/p>\n<ul>\n<li aria-level=\"2\">the first one between the shipyard (A) and the distributor (B)<\/li>\n<\/ul>\n<ul>\n<li aria-level=\"2\">the second between the distributor (B) and the end customer (C).<\/li>\n<\/ul>\n<\/blockquote>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fd5fe33 elementor-widget elementor-widget-image\" data-id=\"fd5fe33\" 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\" src=\"https:\/\/www.easytax-international.com\/wp-content\/uploads\/Groupe-2956.svg\" title=\"Boat delivery\" alt=\"How to export a boat\" loading=\"lazy\" \/>\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<div class=\"elementor-element elementor-element-642c917 elementor-widget elementor-widget-text-editor\" data-id=\"642c917\" 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><strong>The VAT implications here are very important, both for the builder and the distributor<\/strong>. The diagram above highlights the two possible situations for complying with the European QUICK FIXES regulations, which came into force in 2020:<\/p><p><strong>1st option: the Spanish distributor registers for VAT in Portugal.<\/strong><\/p><ul><li aria-level=\"1\">The 1st delivery constitutes <strong>an intra-Community acquisition<\/strong> to be reported in Portugal.<\/li><li aria-level=\"1\">The 2nd delivery is <strong>a domestic sale subject to VAT<\/strong> in Portugal. <\/li><\/ul><p><strong>2nd option: the Spanish distributor registers for VAT in Germany<\/strong>.<\/p><ul><li aria-level=\"1\">The 1st delivery is <strong>a domestic purchase subject to VAT in Germany<\/strong><\/li><li aria-level=\"1\">The second delivery is <strong>an intra-community delivery to Portugal, exempt from VAT in Germany <\/strong>. <\/li><\/ul><blockquote>It&#8217;s a risky process with high stakes if the necessary provisions corresponding to one of these two options are not put in place.<ul><li aria-level=\"1\">German shipyard (A): <strong>Incorrect invoicing without VAT means a risk of taxation on the sales price<\/strong>.<\/li><\/ul><ul><li aria-level=\"1\">Spanish distributor (B):<strong> risk of taxation on the purchase price without the right to deduct<\/strong>.<\/li><\/ul><\/blockquote>\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-eb41912 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"eb41912\" 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-2463fd4\" data-id=\"2463fd4\" 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\" data-dce-background-color=\"#FFFFFF\" class=\"elementor-section elementor-inner-section elementor-element elementor-element-c2b8aa4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c2b8aa4\" 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-inner-column elementor-element elementor-element-00dcf60\" data-id=\"00dcf60\" 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-6233c54 texte-montserrat-35-brown elementor-widget elementor-widget-heading\" data-id=\"6233c54\" 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\">To ensure your compliance in each Member State, go through the Easytax International one-stop shop.<\/span>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ce195d5 separateur elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"ce195d5\" 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<div class=\"elementor-element elementor-element-31908d3 elementor-widget elementor-widget-text-editor\" data-id=\"31908d3\" 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>How it works: our team helps to ensure your clients are registered for VAT in all EU member states. You will have a dedicated person to assist you. We will take care of your customers, regardless of the Member State concerned.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-807088f elementor-widget elementor-widget-text-editor\" data-id=\"807088f\" 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><em>EASYTAX INTERNATIONAL offers complete support, we will:<\/em><\/p><ul><li><em>let you know which documents are required and collect them;<\/em><\/li><li><em>liaise with the tax authorities;<\/em><\/li><li><em>take care of registering for VAT;<\/em><\/li><li><em>ensure contract compliance;<\/em><\/li><li><em>liaise with the shipyard builders and their distributors to safeguard this type of successive sale.<\/em><\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-dce-background-color=\"#00AAE9\" class=\"elementor-element elementor-element-0a4eed7 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"0a4eed7\" 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-242cb91 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"242cb91\" 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-f37f3fe\" data-id=\"f37f3fe\" 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-ccc9643 elementor-widget elementor-widget-text-editor\" data-id=\"ccc9643\" 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>Exporting new yachts<\/h3><p><strong>Exporting new ships<\/strong> &#8211; defined as deliveries of a yacht from a Member State to a third country<em> (non-EU country)<\/em> &#8211; <strong>can be carried out without paying VAT<\/strong>. <\/p><p>In practice,<strong> the seller must justify that the export<\/strong> and therefore the sale is exempt from VAT by filling out a customs export document or SAD (Single Administrative Document). To be valid, this document must be marked &#8220;ECS Exit&#8221;. The latter confirms the effective exit of the yacht from the European Union. <br>For <strong>vessels leaving the European Union by their own means (own propulsion)<\/strong>, the &#8220;ECS exit&#8221; status will be confirmed by the yacht&#8217;s proof of arrival in a third country. This can be, for example: <\/p><ul><li aria-level=\"1\"><strong>proof of the vessel&#8217;s arrival<\/strong> in an EU Member port;<\/li><li aria-level=\"1\"><strong>acknowledgment from a known local authority;<\/strong><\/li><li aria-level=\"1\">a <strong>copy<\/strong> of the <em> logbook etc.<\/em> <\/li><\/ul><p><strong>The customs representative <\/strong>in charge of the export formalities, will be able to assess this evidence and confirm the exit of the vessel from the European Union. <\/p>\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-4dc6de4a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4dc6de4a\" 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-3119a920\" data-id=\"3119a920\" 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-249e3d00 elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"249e3d00\" 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-71ceaaaa\" data-id=\"71ceaaaa\" 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-30e7a68c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"30e7a68c\" 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-4b057aad\" data-id=\"4b057aad\" 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-1db20b20 ezy-captain-title elementor-widget elementor-widget-heading\" data-id=\"1db20b20\" 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\">Good to know<\/span>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8ff39d0 ezy-captain-separator elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"8ff39d0\" 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-4df59691 ezy-captain-note elementor-widget elementor-widget-text-editor\" data-id=\"4df59691\" 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>Some vessels are exported from a Member State and benefit, upon their return to the European Union, from the Temporary Admission of Means of Transport for Private Use scheme. In this specific situation, the practical arrangements for export vary from one Member State to another.<\/p><blockquote><p>See our &#8221; <span style=\"text-decoration: underline;\"><a href=\"https:\/\/www.easytax-international.com\/en\/solutions\/customs-yachting\/\">Customs<\/a><\/span>&#8221; solutions.<\/p><\/blockquote>\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-73b5b0a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"73b5b0a\" 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-205e2df\" data-id=\"205e2df\" 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-bcd5efd elementor-widget elementor-widget-text-editor\" data-id=\"bcd5efd\" 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>Exporting equipment for pleasure boats<\/h3><p><b>The VAT exemption for exporting equipment for pleasure boats <\/b>is granted under the same conditions as exporting a new yacht (see previous section), if, and only if, <b>the seller is in charge of the transport of the equipment to a third country <i>(non-EU country)<\/i><\/b><i>.<\/i> <\/p><p>If the buyer transports the equipment it&#8217;s a whole other scenario: it cannot be sold without paying VAT!<\/p>\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-6a787fe elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6a787fe\" 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-056e03a\" data-id=\"056e03a\" 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-0956b0c elementor-widget elementor-widget-text-editor\" data-id=\"0956b0c\" 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>Scenario n\u00b03: your client wishes to sell a used pleasure boat<\/h2>\n<p>The VAT scheme for second hand yachts depends firstly on where the vessel is being delivered.&nbsp;<\/p>\n<ul>\n<li aria-level=\"1\">When a used ship is sold in the European Union, <strong>it can be sold under the VAT <em>margin scheme<\/em>.&nbsp;<\/strong><\/li>\n<li aria-level=\"1\">When exported outside the European Union, <strong>it can be sold VAT-free<\/strong>.&nbsp;<\/li>\n<\/ul>\n<h3>&nbsp;<\/h3>\n<h3>What is the VAT margin scheme?&nbsp;<\/h3>\n<p><strong>The VAT margin scheme is reserved for &#8220;taxable resellers&#8221;:<\/strong> taxable persons who buy second hand yachts in order to resell them as second-hand vessels. A distributor of new ships who takes back second-hand yachts is considered a taxable dealer.<\/p>\n<blockquote>\n<p>The &#8220;taxable dealers&#8221;&nbsp; are distinguished from &#8221;&nbsp;taxable users&nbsp;&#8221; who, on the other hand, sell goods that they have recorded as fixed assets.<\/p>\n<\/blockquote>\n<p><strong>The VAT margin scheme was set up by the European Commission in 1996 to prevent the same goods from being taxed twice in their life cycle.&nbsp;<\/strong><\/p>\n<ul>\n<li><strong>Example:<\/strong> a buyer-reseller takes over a second-hand boat from one of their private customers&nbsp;&#8211;&nbsp; a non-taxable person &#8211; for \u20ac1,000. &nbsp; This private individual, at the time of the purchasing the ship, paid VAT without being able to recover it. The buyer-reseller resells the vessel in the European Union for the sum of \u20ac1,500. &nbsp; This VAT margin scheme will allow you to pay VAT on the difference, i.e. \u20ac500. The buyer-reseller cannot deduct VAT on the purchase from a private individual. The buyer-reseller will therefore issue a sales invoice for an amount of \u20ac1,500 including VAT without showing any VAT. They will pay VAT in the Member State where the yacht is shipped.<\/li><\/ul>\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-0a21c9a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0a21c9a\" 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-6c8e717\" data-id=\"6c8e717\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\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-f0e79b2\" data-id=\"f0e79b2\" 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-6ab523e texte elementor-widget elementor-widget-text-editor\" data-id=\"6ab523e\" 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<table>\n<tbody>\n<tr>\n<td>Purchase from a private individual:<\/td>\n<td>\u20ac1000 inc. VAT<\/td>\n<\/tr>\n<tr>\n<td>Selling price:<\/td>\n<td>\u20ac1,500 inc. VAT<\/td>\n<\/tr>\n<tr>\n<td>Tax Base:<\/td>\n<td>\u20ac500 inc. VAT x 0.83 = \u20ac416 inc. VAT<\/td>\n<\/tr>\n<tr>\n<td>VAT Due:<\/td>\n<td>416.50 x 20% = \u20ac83.33<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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 class=\"elementor-element elementor-element-4ec5c20 elementor-widget elementor-widget-text-editor\" data-id=\"4ec5c20\" 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, bear in mind that the conditions for setting up such a scheme and the method of accounting may vary from one Member State to another.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60336cc elementor-widget elementor-widget-accordion\" data-id=\"60336cc\" 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-1001\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1001\" 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\">When can you benefit from the VAT margin scheme?<\/a>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\t<div id=\"elementor-tab-content-1001\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1001\"><p>The VAT margin scheme is applicable to vessels purchased from:<\/p><ul><li aria-level=\"1\"><strong>a person not subject to VAT<\/strong> (individual or legal entity not subject to VAT);<\/li><li aria-level=\"1\"><strong>a taxable person who benefits from the basic exemption<\/strong>;<\/li><li aria-level=\"1\"><strong>another taxable dealer<\/strong>, if the supply by the latter has been subject to the special margin scheme as of right or by option;<\/li><li aria-level=\"1\"><strong>from another taxable person established in France or in another Member State, <\/strong>if the supply by this taxable person was exempt. This includes ship transfers that were not eligible for deduction.<\/li><\/ul><p>In all of these situations, the goods have not given rise to a right of deduction for the taxable dealer. This taxable dealer will of course have to obtain all the necessary evidence to justify that the supplier has indeed purchased the yacht without deducting VAT.<\/p><\/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-1002\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1002\" 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\">Buying a yacht: when can't you benefit from the VAT margin scheme?<\/a>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\t<div id=\"elementor-tab-content-1002\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1002\"><p><strong>The VAT margin scheme is not applicable if the goods sold have given rise to a right of deduction at the time of their acquisition by the taxable reseller.<\/strong> This is the case for vessels that:<\/p><ul><li aria-level=\"1\">have been imported;<\/li><li aria-level=\"1\">were purchased from a taxable person who charged tax on the supply;<\/li><li aria-level=\"1\">have been the subject of a taxable intra-Community acquisition.<\/li><\/ul><\/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<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-073352c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"073352c\" 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-f2383c3\" data-id=\"f2383c3\" 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\" data-dce-background-color=\"#FFFFFF\" class=\"elementor-section elementor-inner-section elementor-element elementor-element-e54fa85 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e54fa85\" 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-inner-column elementor-element elementor-element-15fc043\" data-id=\"15fc043\" 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-a21632a elementor-widget elementor-widget-image\" data-id=\"a21632a\" 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\" src=\"https:\/\/www.easytax-international.com\/wp-content\/uploads\/Groupe-2968.svg\" title=\"Group 2968\" alt=\"Group 2968\" loading=\"lazy\" \/>\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<div class=\"elementor-element elementor-element-0402176 elementor-widget elementor-widget-heading\" data-id=\"0402176\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-heading-title elementor-size-default\">YACHTING<br>TRAINING<\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d8625af texte elementor-widget elementor-widget-text-editor\" data-id=\"d8625af\" 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 style=\"text-align: center;\">Are you a yachting professional, or a consultant with yachting professionals as clients, who wants to increase your skills on tax issues?<br><strong>Sign up for a course with<\/strong><br><span style=\"color: #333399;\"><b>MATHEZ FORMATION,<\/b><\/span> <strong>EASYTAX INTERNATIONAL<\/strong>&#8216;s sister company offering <span style=\"color: #00aeef;\">YACHTING SPECIFIC VAT\/CUSTOMS TRAINING<\/span>.<\/p><p style=\"text-align: center;\">We particularly recommend, <span style=\"color: #00aeef;\">&#8220;SELLING &amp; RENTING VESSELS AND MANAGING COMMISION.&#8221;<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-126b999 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"126b999\" 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.mathez-formation.fr\/formations\/formation\/tva-et-nautisme\/\" target=\"_blank\" rel=\"noopener\">\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\">Click here<\/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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-b398e26\" data-id=\"b398e26\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-4b5c925 elementor-widget elementor-widget-image\" data-id=\"4b5c925\" 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\" src=\"https:\/\/www.easytax-international.com\/wp-content\/uploads\/Groupe-2969.svg\" title=\"Group 2969\" alt=\"Group 2969\" loading=\"lazy\" \/>\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<div class=\"elementor-element elementor-element-7f79bb0 simple-white elementor-widget elementor-widget-heading\" data-id=\"7f79bb0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-heading-title elementor-size-default\">CUSTOMER<br>ASSISTANCE<br>WITH<br>YACHT SALES<\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f064db8 texte-blanc elementor-widget elementor-widget-text-editor\" data-id=\"f064db8\" 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 style=\"text-align: center;\">EASYTAX INTERNATIONAL, backed by its sister company, helps your customers meet their customs requirements when importing\/exporting vessels.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-dce-background-color=\"#FFFFFF\" class=\"elementor-element elementor-element-c9c1ae8 elementor-align-center elementor-absolute elementor-widget elementor-widget-button\" data-id=\"c9c1ae8\" data-element_type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" 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<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Taxation: the main VAT exemption rules for selling a boat. The VAT rules and VAT exemption for selling a yacht depend on different criteria: the Member State, the type of vessel (new or used, pleasure or commercial), the type of sale (BtoB or BtoC), etc. There are also many documents that need to be provided [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":10364,"parent":14683,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"inline_featured_image":false,"footnotes":""},"class_list":["post-14697","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/www.easytax-international.com\/en\/wp-json\/wp\/v2\/pages\/14697"}],"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\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.easytax-international.com\/en\/wp-json\/wp\/v2\/comments?post=14697"}],"version-history":[{"count":39,"href":"https:\/\/www.easytax-international.com\/en\/wp-json\/wp\/v2\/pages\/14697\/revisions"}],"predecessor-version":[{"id":16981,"href":"https:\/\/www.easytax-international.com\/en\/wp-json\/wp\/v2\/pages\/14697\/revisions\/16981"}],"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\/10364"}],"wp:attachment":[{"href":"https:\/\/www.easytax-international.com\/en\/wp-json\/wp\/v2\/media?parent=14697"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}