{"id":14272,"date":"2022-07-07T14:04:20","date_gmt":"2022-07-07T12:04:20","guid":{"rendered":"https:\/\/www.easytax-international.com\/?page_id=13915"},"modified":"2024-10-24T16:32:30","modified_gmt":"2024-10-24T14:32:30","slug":"naviguer-au-commerce","status":"publish","type":"page","link":"https:\/\/www.easytax-international.com\/fr\/guides\/naviguer-au-commerce\/","title":{"rendered":"Naviguer au commerce"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"14272\" class=\"elementor 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\">Guide de conformit\u00e9 TVA & douane pour les navires de commerce en M\u00e9diterran\u00e9e<\/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\"><div><p>Naviguer au commerce peut pr\u00e9senter certains avantages pour un yacht en M\u00e9diterran\u00e9e, notamment d\u2019un point de vue TVA. Mais attention : les conditions varient selon les pays de navigation, tout comme les obligations douani\u00e8res selon le pavillon ou la provenance.<\/p><\/div><\/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-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;\">Dans ce guide \u00e0 l\u2019usage des <\/span><i><span style=\"font-weight: 400;\">brokers<\/span><\/i><span style=\"font-weight: 400;\">, <\/span><i><span style=\"font-weight: 400;\">yacht managers et<\/span><\/i><span style=\"font-weight: 400;\"> capitaines, nous pr\u00e9sentons les principales r\u00e8gles applicables selon le pays o\u00f9 navigue le yacht, puis selon le pavillon <i>(flag)<\/i> ou la provenance <\/span><b>des navires de commerce.<\/b><\/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-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 decoding=\"async\" width=\"134\" height=\"300\" src=\"https:\/\/www.easytax-international.com\/wp-content\/uploads\/Illustration-6.svg\" class=\"attachment-medium size-medium wp-image-9795\" 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\">Bon \u00e0 savoir<\/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 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.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>D\u00e9finition communautaire (directive TVA n\u00b0 2006\/112\/CE):<\/p><blockquote><p>&#8220;Un navire de commerce transporte des biens ou des personnes et navigue en haute mer.&#8221;<\/p><\/blockquote><p>Une d\u00e9finition simple, mais qui varie selon les doctrines des \u00c9tats membres de l\u2019Union europ\u00e9enne dans lequel naviguent les <b>yachts de commerce (<i>commercial yacht<\/i>)<\/b>, tandis que les conditions d\u2019armement au commerce d\u2019un navire (<i>vessel<\/i>) d\u00e9pendent du pays qui lui d\u00e9livre le pavillon (<i>flag<\/i>). De fait, <b>l\u2019armement au commerce d\u2019un yacht peut pr\u00e9senter certains avantages<\/b> d\u2019un point de vue TVA. Mais l\u00e0 encore, les conditions \u00e0 respecter varient selon les pays.<\/p><p>En pratique, si le propri\u00e9taire d\u2019un navire souhaite profiter de ces avantages, la premi\u00e8re \u00e9tape est de v\u00e9rifier que le pays qui d\u00e9livre le pavillon au yacht commercial ainsi que le pays dans lequel il navigue ont tous deux sign\u00e9 et ratifi\u00e9\u00a0<b>la convention mondiale du droit maritime<\/b>\u00a0(Convention de Montego Bay). Les doctrines de chaque \u00c9tat membre de l\u2019Union europ\u00e9enne sont pour leur part, plus complexes \u00e0 appr\u00e9hender.\u00a0<\/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-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>D\u00e9finition &amp; r\u00e9gime TVA \/ douane des navires de commerce selon le pays o\u00f9 navigue le yacht<\/h2>\n<h3>TVA et navires de commerce en France: les 7 conditions \u00e0 respecter pour l&#8217;exon\u00e9ration de TVA\u00a0(<i>VAT<\/i>)<\/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: avoir un armement au commerce (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>Tous les navires (<i>yachts \/<\/i> <i>vessels<\/i>) qui p\u00e9n\u00e8trent dans les eaux int\u00e9rieures fran\u00e7aises doivent \u00eatre immatricul\u00e9s au commerce <\/strong><span style=\"font-weight: 400;\">(<\/span><span style=\"font-weight: 400;\">exemples d\u2019immatriculation<\/span><i><span style=\"font-weight: 400;\">: commercial yacht, commercial vessel, passenger vessel\u2026)<\/span><\/i><span style=\"font-weight: 400;\">. Pour ce faire,<strong> le pays de d\u00e9livrance du registre du navire doit avoir sign\u00e9 et ratifi\u00e9 la <\/strong><\/span><strong>convention mondiale du droit maritime<\/strong> dite \u00ab\u00a0Convention de Montego Bay<span style=\"font-weight: 400;\">\u00a0\u00bb. Toutefois, les conditions d\u2019octroi de l\u2019armement relatives aux conditions de s\u00e9curit\u00e9 \u00e0 respecter \u2013 entre autres \u2013 restent propres au pays de d\u00e9livrance du registre. Raison pour laquelle, les modalit\u00e9s d\u2019\u00e9tablissement du registre ne peuvent \u00eatre contest\u00e9es par l\u2019Administration fran\u00e7aise.<\/span><\/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-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: avoir une activit\u00e9 commerciale exclusive<\/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;\">En France, <strong>un navire de commerce ne peut naviguer que s\u2019il poss\u00e8de un <\/strong><\/span><strong>contrat commercial<\/strong><span style=\"font-weight: 400;\"><strong> en cours<\/strong>. Seule exception: <\/span><b>un navire (<i>vessel<\/i>) peut \u00e9galement naviguer s\u2019il d\u00e9tient une autorisation de la part de l\u2019Administration douani\u00e8re<\/b><span style=\"font-weight: 400;\">. Cette autorisation est attribu\u00e9e pour diff\u00e9rentes raisons: positionnement dans un nouveau port ou dans un chantier naval pour <\/span><i><span style=\"font-weight: 400;\">refit<\/span><\/i><span style=\"font-weight: 400;\">, r\u00e9paration ou maintenance, essais en mer, shooting photo ou encore migration de la M\u00e9diterran\u00e9e vers les Antilles.<\/span><\/p><p><strong>Aucune navigation \u00e0 titre privatif<\/strong><span style=\"font-weight: 400;\"><strong> n\u2019est autoris\u00e9e<\/strong>. Ainsi, les b\u00e9n\u00e9ficiaires \u00e9conomiques du navire de commerce ne peuvent eux-m\u00eames l\u2019utiliser qu\u2019\u00e0 titre on\u00e9reux et dans les conditions du march\u00e9 (\u00e9tablissement d\u2019un contrat, paiement de la location, etc&#8230;).<\/span><\/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-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: avoir un \u00e9quipage permanent sur le navire (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;\">Cette condition est remplie d\u00e8s l&#8217;instant o\u00f9 au minimum <\/span><b>une personne \u2013 inscrite au r\u00f4le d&#8217;\u00e9quipage et ayant les comp\u00e9tences requises pour son pilotage \u2013 est affect\u00e9e au service du yacht de mani\u00e8re permanente<\/b><span style=\"font-weight: 400;\">, y compris \u00e0 quai.<\/span><\/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-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: \u00eatre un navire d\u2019une longueur minimum de 15 m\u00e8tres<\/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;\">La longueur sup\u00e9rieure ou \u00e9gale \u00e0 15 m\u00e8tres doit \u00eatre mesur\u00e9e en partant des points extr\u00eames avant et arri\u00e8re de la structure permanente du yacht. Les \u00e9l\u00e9ments rapport\u00e9s qui sont d\u00e9montables ne peuvent \u00eatre pris en compte.\u00a0<\/span><\/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-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: r\u00e9aliser 70% de l'ensemble de la navigation en dehors des eaux territoriales nationales<\/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>Comment calculer le ratio de navigation du navire de commerce ? En comptant le nombre de trajets du bateau.\u00a0<\/p><blockquote><p><b>Qu\u2019entend-on par trajet\u00a0?<br \/><\/b>Pour un navire de commerce, un trajet sous-entend un d\u00e9placement sous contrat commercial entre deux lieux fixes (amarrage ou ancrage) avec l\u2019embarquement d\u2019un nouveau passager ou le d\u00e9barquement d\u00e9finitif d\u2019un passager. Soyez vigilants, au moins 70% des trajets doivent imp\u00e9rativement \u00eatre effectu\u00e9s en dehors des eaux territoriales fran\u00e7aises.<\/p><\/blockquote><\/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: avoir une majorit\u00e9 de charters dynamiques<\/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;\">Sur une ann\u00e9e civile, <strong>la compagnie armatrice doit r\u00e9aliser plus de charters dynamiques que de contrats statiques.\u00a0<\/strong><\/span><\/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-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 n\u00b07: rester arm\u00e9 au commerce de fa\u00e7on permanente<\/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;\">Lorsqu\u2019il s\u00e9journe en France, <strong>un navire de commerce ne doit jamais \u00eatre arm\u00e9 \u00e0 la plaisance.<\/strong> Si cela devait arriver, le navire (<\/span><i><span style=\"font-weight: 400;\">vessel<\/span><\/i><span style=\"font-weight: 400;\">) ne pourrait plus jamais pr\u00e9tendre \u00e0 l\u2019exon\u00e9ration de TVA.<\/span><\/p><\/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 decoding=\"async\" width=\"134\" height=\"300\" src=\"https:\/\/www.easytax-international.com\/wp-content\/uploads\/Illustration-6.svg\" class=\"attachment-medium size-medium wp-image-9795\" 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\">Bon \u00e0 savoir<\/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><li><strong>Une exon\u00e9ration de TVA s\u2019applique sur l\u2019achat du navire (<i>vessel)<\/i><\/strong>, mais aussi sur ses achats: <i>refit<\/i>, r\u00e9paration, maintenance, biens d\u2019\u00e9quipements, etc.<\/li><li>Si les 7 conditions d\u2019exon\u00e9ration sont satisfaites au cours de l\u2019ann\u00e9e en cours (ann\u00e9e N), <strong>le navire de commerce pourra b\u00e9n\u00e9ficier d\u2019une <\/strong><strong>exon\u00e9ration de TVA <\/strong>pour l\u2019ann\u00e9e N+1. L\u2019exploitant devra remettre \u00e0 ses fournisseurs une attestation \u00e9tablie sous sa propre responsabilit\u00e9.<\/li><li><strong>Un nouveau navire de commerce <\/strong>(par exemple un yacht ayant un nouveau propri\u00e9taire ou un navire arrivant pour la premi\u00e8re fois en M\u00e9diterran\u00e9e) <strong>peut b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration de TVA d\u00e8s la premi\u00e8re ann\u00e9e civile d\u2019exploitation.<\/strong> Dans ce cas, l\u2019exploitant devra remettre \u00e0 ses fournisseurs une attestation provisoire \u00e9tablie sous sa propre responsabilit\u00e9.<\/li><\/ul>\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>Toutefois, si \u00e0 la fin de cette premi\u00e8re ann\u00e9e, <strong>une ou plusieurs de ces 7 conditions n\u2019ont pas \u00e9t\u00e9 respect\u00e9e(s), le navire de commerce devra r\u00e9gulariser la TVA non pay\u00e9e aupr\u00e8s de ses fournisseurs.<\/strong> Dans certain cas, il devra \u00e9galement r\u00e9gulariser la TVA sur l\u2019achat du navire.<\/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-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 fetchpriority=\"high\" 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-9864\" 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\">Gagnez du temps<\/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;\">Nous vous aidons \u00e0 s\u00e9curiser votre exon\u00e9ration de TVA et r\u00e9pondons \u00e0 vos questions r\u00e9glementaires.<\/span><\/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<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=\"\/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\">Contactez-nous<\/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>TVA et navire de commerce en Italie<\/h3>\nEn Italie, un yacht doit respecter trois conditions\u00a0en lien avec l\u2019armement au commerce, l\u2019activit\u00e9 commerciale et la navigation en haute mer pour pouvoir <strong>b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration de TVA (<i>Italian Commercial Exemption<\/i>). Une exon\u00e9ration qui s\u2019appliquera au navire (<i><span style=\"font-weight: 400;\">vessel<\/span><\/i><span style=\"font-weight: 400;\">), mais aussi \u00e0 ses achats\u00a0: refit, r\u00e9paration, biens d\u2019\u00e9quipements\u2026<\/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 decoding=\"async\" width=\"134\" height=\"300\" src=\"https:\/\/www.easytax-international.com\/wp-content\/uploads\/Illustration-6.svg\" class=\"attachment-medium size-medium wp-image-9795\" 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\">Bon \u00e0 savoir<\/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>En respectant ces conditions sur l\u2019ann\u00e9e, le navire b\u00e9n\u00e9ficiera d\u2019une exon\u00e9ration de TVA (VAT) sur <b>l\u2019ann\u00e9e N+1.<\/b><\/li>\n \t<li>Un nouveau navire \u2212 ou nouveau propri\u00e9taire \u2212 peut b\u00e9n\u00e9ficier de cette exon\u00e9ration d\u00e8s la <strong>premi\u00e8re ann\u00e9e civile<\/strong> d\u2019exploitation du navire (vessel).<\/li>\n<\/ul>\n<br>Si \u00e0 la fin de la premi\u00e8re ann\u00e9e, le yacht ne remplit pas imp\u00e9rativement les trois conditions, il devra <strong>r\u00e9gulariser la TVA<\/strong> non pay\u00e9e.\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>Exon\u00e9ration de TVA\u00a0(<i>VAT<\/i>) pour les navires de commerce en Italie: les conditions \u00e0 respecter<\/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-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: Avoir un armement au commerce (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;\">En Italie, le yacht doit \u00eatre immatricul\u00e9 au commerce. Exemples\u00a0d\u2019immatriculation : commercial yacht, commercial vessel, passenger vessel.<\/span><\/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-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: Avoir une activit\u00e9 exclusivement commerciale<\/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;\">Pour b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration de TVA (<\/span><i><span style=\"font-weight: 400;\">VAT<\/span><\/i><span style=\"font-weight: 400;\">), le yacht qui navigue en Italie doit \u00eatre exploit\u00e9 uniquement \u00e0 des fins commerciales car l\u2019exon\u00e9ration s\u2019applique \u00e0 tous les navires immatricul\u00e9s <\/span><b>au registre international<\/b><span style=\"font-weight: 400;\">. Toutefois, pour y figurer le yacht doit \u00eatre utilis\u00e9 \u00e0 des fins commerciales. Les bateaux utilis\u00e9s \u00e0 des fins sportives ou de plaisances sont donc exclus du registre international et ne peuvent pas par cons\u00e9quent b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration de TVA (<\/span><i><span style=\"font-weight: 400;\">VAT<\/span><\/i><span style=\"font-weight: 400;\">).\u00a0<\/span><\/p><p><strong><span style=\"color: #00aae9;\">\u00c0 noter<\/span><span style=\"color: #00aae9;\">:<\/span> le Codice della Nautica da Diporto fournit une liste des cas d&#8217;utilisation commerciale ouvrant droit \u00e0 une exon\u00e9ration de TVA avec un yacht de plaisance (<i>pleasure yacht<\/i>):\u00a0<\/strong><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Charter ou leasing,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Enseignement professionnel de la navigation,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Activit\u00e9s men\u00e9es par les centres de plong\u00e9e utilisant le yacht comme base de plong\u00e9e.<\/span><\/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-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: Avoir un \u00e9quipage permanent sur le navire (vessel)<\/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;\">Cette condition est remplie d\u00e8s l&#8217;instant o\u00f9 au minimum une personne \u2013 inscrite au r\u00f4le d&#8217;\u00e9quipage et ayant les comp\u00e9tences requises pour son pilotage \u2013 est affect\u00e9e au service du yacht de mani\u00e8re permanente, y compris \u00e0 quai.<\/span><\/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-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: Naviguer en haute mer<\/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;\">Selon <\/span><b>l\u2019arr\u00eat ELMEKA<\/b><span style=\"font-weight: 400;\"> de la Cour de justice de l\u2019Union europ\u00e9enne, une condition d\u2019usage est requise pour b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration de TVA: <\/span><b>le yacht doit \u00eatre &#8220;<i>utilis\u00e9 pour la navigation en haute mer<\/i>&#8220;<\/b><span style=\"font-weight: 400;\"> soit dans le cadre du <\/span><b>transport de passagers contre r\u00e9mun\u00e9ration<\/b><span style=\"font-weight: 400;\">, soit dans le cadre <\/span><b>d\u2019activit\u00e9s commerciales, industrielles ou de p\u00eaches<\/b><span style=\"font-weight: 400;\">.\u00a0<\/span><span style=\"font-weight: 400;\">Ne sont pas \u00e9ligibles\u00a0: les navires (<\/span><i><span style=\"font-weight: 400;\">vessel<\/span><\/i><span style=\"font-weight: 400;\">) utilis\u00e9s pour le sauvetage, l&#8217;assistance en mer\u00a0ainsi que les bateaux pratiquant la p\u00eache c\u00f4ti\u00e8re.\u00a0<\/span><\/p><blockquote style=\"padding-left: 40px;\"><p><b>Haute mer, de quoi parle-t-on exactement\u00a0?\u00a0<br \/><\/b><span style=\"font-weight: 400;\">Selon l\u2019article 3 de la convention de Montego Bay de 1982, la <\/span><i><span style=\"font-weight: 400;\">\u00ab\u00a0haute mer\u00a0\u00bb<\/span><\/i><span style=\"font-weight: 400;\"> d\u00e9signe l\u2019espace au-del\u00e0 des <\/span><b>12 milles nautiques<\/b><span style=\"font-weight: 400;\"> \u00e0 partir des lignes de base \u00e9tablies conform\u00e9ment \u00e0 cette m\u00eame convention.<\/span><\/p><\/blockquote><p><span style=\"font-weight: 400;\">En outre, un yacht ne peut satisfaire \u00e0 la condition de \u00ab\u00a0navigation en haute mer\u00a0\u00bb que s\u2019il effectue sur l\u2019ann\u00e9e pr\u00e9c\u00e9dente <\/span><b>plus de 70% de sa navigation en haute mer<\/b><span style=\"font-weight: 400;\">. Une navigation qui devra \u00eatre prouv\u00e9e en cas de contr\u00f4le gr\u00e2ce \u00e0 diff\u00e9rents documents\u00a0:\u00a0<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">le journal de bord\u00a0(<\/span><i><span style=\"font-weight: 400;\">logbook<\/span><\/i><span style=\"font-weight: 400;\">);<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">les cartographies;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">les rapports GPS (donn\u00e9es AIS);\u00a0\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">les contrats\u00a0(<\/span><i><span style=\"font-weight: 400;\">contracts<\/span><\/i><span style=\"font-weight: 400;\">);<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">les factures.\u00a0<\/span><\/li><\/ul><blockquote><p><b>Bon \u00e0 savoir<br \/><\/b><b>Le calcul de navigation<\/b> se base sur <b>les trajets entre deux ports<\/b> o\u00f9 ont lieu l\u2019embarquement et le d\u00e9barquement des biens ou des personnes.<\/p><\/blockquote><p><b>Si un yacht ne remplit pas la condition des 70%<\/b><span style=\"font-weight: 400;\">, il ne pourra pas ou plus b\u00e9n\u00e9ficier de l\u2019ICE (<\/span><i><span style=\"font-weight: 400;\">Italian Commercial Exemption<\/span><\/i><span style=\"font-weight: 400;\">) d\u00e8s le 1<\/span><span style=\"font-weight: 400;\">er<\/span><span style=\"font-weight: 400;\"> janvier de l\u2019ann\u00e9e suivante, except\u00e9 s\u2019il \u00e9tait en construction ou qu\u2019il n\u2019avait encore effectu\u00e9 aucun voyage en mer. Dans ces deux derniers cas, le yacht pourra b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration de TVA sous r\u00e9serve de\u00a0:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">remplir une <\/span><b>attestation d\u2019intention<\/b><span style=\"font-weight: 400;\"> pr\u00e9cisant que le yacht sera utilis\u00e9 en haute mer;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">satisfaire ensuite \u00e0 la <\/span><b>condition des 70%<\/b><span style=\"font-weight: 400;\">;\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">transmettre au fournisseur les <\/span><b>documents prouvant <\/b><b><i>a posteriori<\/i><\/b><span style=\"font-weight: 400;\"> qu\u2019il satisfait \u00e0 la condition des 70%.\u00a0<\/span><\/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-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\">Conditions suppl\u00e9mentaires \u00e0 respecter pour b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration de TVA en Italie<\/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><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Les yachts de plaisance affect\u00e9s \u00e0 un usage commercial doivent disposer d\u2019une <\/span><b>attestation d\u2019un registre public<\/b><span style=\"font-weight: 400;\"> mentionnant \u00ab\u00a0<\/span><i><span style=\"font-weight: 400;\">Commercial Yacht<\/span><\/i><span style=\"font-weight: 400;\">\u00a0\u00bb ou \u00ab\u00a0<\/span><i><span style=\"font-weight: 400;\">Commercial Vessel\/ Yacht in commercial use<\/span><\/i><span style=\"font-weight: 400;\"> \u00bb.\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\">Quand l\u2019exon\u00e9ration de TVA est sollicit\u00e9e pour l\u2019achat d\u2019un yacht de plaisance (<i>pleasure yacht<\/i>), le vendeur doit exiger une <b>attestation du \u00ab\u00a0<\/b><b><i>Company register<\/i><\/b><b>\u00a0\u00bb.<\/b> Cette derni\u00e8re doit attester que l\u2019activit\u00e9 de l\u2019acheteur est bien dans le secteur commercial maritime et non \u00e0 usage priv\u00e9.<\/li><\/ul><p>\u00a0<\/p><p><strong>Soyez vigilant:\u00a0<\/strong><strong>Un yacht de plaisance, affect\u00e9 \u00e0 un usage commercial, mais utilis\u00e9 \u00e0 des fins priv\u00e9es, encourt des sanctions.<\/strong><\/p><\/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>TVA et navire de commerce en Espagne<\/h3><p>L\u2019Espagne n\u2019a pas pr\u00e9vu de statut permettant aux yachts de commerce (commercial yacht) de b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration de TVA. Un bateau immatricul\u00e9 dans un pays tiers (non EU country) et dont le propri\u00e9taire est \u00e9galement \u00e9tabli dans un pays tiers pourra cependant <b>b\u00e9n\u00e9ficier de r\u00e9paration hors TVA avec la mise en place du r\u00e9gime du perfectionnement actif<\/b>.<\/p><blockquote><p><a href=\"https:\/\/www.easytax-international.com\/guides\/reparer-un-yacht\/\">Voir notre guide \u00ab\u00a0r\u00e9parer un yacht\u00a0\u00bb: \u00ab\u00a0r\u00e9parer un navire de plaisance b\u00e9n\u00e9ficiant du r\u00e9gime de l\u2019admission temporaire 18 mois\u00a0\u00bb<\/a><\/p><\/blockquote><p><strong>Et pour les yachts mis \u00e0 la location\u00a0en Espagne?<\/strong><\/p><p>Comme dans tous les \u00c9tats membres, pour \u00eatre lou\u00e9 et pouvoir faire du commerce en tant que yacht commercial, <b>un navire doit \u00eatre immatricul\u00e9 au commerce et doit poss\u00e9der un certificat de conformit\u00e9<\/b>. Autre obligation propre \u00e0 l\u2019Espagne: les navires de commerce (commercial vessel) doivent s\u2019acquitter d\u2019une taxe sp\u00e9cifique d\u00e9nomm\u00e9e <b>\u00ab\u00a0Matriculation Tax\u00a0\u00bb<\/b> pour pouvoir \u00eatre commercialis\u00e9s.<\/p><blockquote><p><a href=\"https:\/\/www.easytax-international.com\/guides\/louer-un-yacht\/\">Voir notre guide TVA\/Douanes \u00ab\u00a0Louer un yacht\u00a0\u00bb.<\/a><\/p><\/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-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>TVA et navire de commerce en Croatie<\/h3><p>La Croatie n\u2019a pas pr\u00e9vu de statut permettant aux yachts de commerce (commercial yacht) de b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration de TVA. Un bateau immatricul\u00e9 dans un pays tiers (non EU country) et dont le propri\u00e9taire est \u00e9galement \u00e9tabli dans un pays tiers pourra cependant b\u00e9n\u00e9ficier de r\u00e9paration hors TVA gr\u00e2ce \u00e0 la mise en place du r\u00e9gime du perfectionnement actif.<\/p><blockquote><p><a href=\"https:\/\/www.easytax-international.com\/guides\/reparer-un-yacht\/\">Voir notre guide TVA\/Douanes \u00ab\u00a0r\u00e9parer un yacht\u00a0\u00bb: \u00ab\u00a0r\u00e9parer un navire de plaisance b\u00e9n\u00e9ficiant du r\u00e9gime de l\u2019admission temporaire 18 mois\u00a0\u00bb.<\/a><\/p><\/blockquote><p><strong>Et pour les yachts mis \u00e0 la location en Croatie ?<\/strong><\/p><p>Comme dans tous les \u00c9tats membres, pour \u00eatre lou\u00e9 et pouvoir faire du commerce en tant que yacht commercial, un navire (vessel) doit \u00eatre immatricul\u00e9 au commerce et doit poss\u00e9der un certificat de conformit\u00e9.<\/p><blockquote><p><a href=\"https:\/\/www.easytax-international.com\/guides\/louer-un-yacht\/\">Voir notre guide TVA\/Douanes \u00ab\u00a0Louer un yacht\u00a0\u00bb.<\/a><\/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-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>Des obligations TVA &amp; Douane diff\u00e9rentes selon le pavillon (<i>flag<\/i>) ou la provenance des Navires de commerce<\/h2>\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\">Le navire de commerce de votre client dispose d'un pavillon Union europ\u00e9enne <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;\">En arborant le pavillon de l\u2019Union europ\u00e9enne ou en \u00e9tant issu, un navire de commerce n\u2019a aucune obligation en mati\u00e8re de douane (<\/span><i><span style=\"font-weight: 400;\">customs<\/span><\/i><span style=\"font-weight: 400;\">). Il peut librement \u00eatre lou\u00e9 et circuler dans les eaux communautaires.<\/span><\/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<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\">Le navire de commerce de votre client dispose d'un pavillon pays tiers <i>(non EU flag)<\/i> ou est en provenance d'un pays tiers<\/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;\">Un yacht commercial\u00a0arborant le pavillon d\u2019un pays tiers et\/ou en \u00e9tant issu, doit obligatoirement \u00eatre import\u00e9 en Union europ\u00e9enne avant la r\u00e9alisation d\u2019op\u00e9rations commerciales.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Dans la plupart des \u00c9tats membres, l\u2019importation d\u2019un navire est soumise \u00e0 l\u2019autorisation de l\u2019administration douani\u00e8re. Cela peut cependant varier selon la situation et l\u2019historique de chaque navire.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">L\u2019importation d\u2019un navire de commerce en exon\u00e9ration de TVA (<\/span><i><span style=\"font-weight: 400;\">VAT<\/span><\/i><span style=\"font-weight: 400;\">) est par exemple possible en France. En pratique, l\u2019objectif est <\/span><b>d\u2019importer le navire afin qu\u2019il puisse<\/b><span style=\"font-weight: 400;\">, sur un plan douanier, <\/span><b>naviguer librement dans les eaux communautaires<\/b><span style=\"font-weight: 400;\">. Il faut toutefois \u00eatre vigilant\u00a0: pour quitter ces eaux communautaires, le navire devra \u00eatre export\u00e9. Une importation et une exportation mat\u00e9rialis\u00e9es par un document douanier \u2013 le DAU (<\/span><i><span style=\"font-weight: 400;\">SAD<\/span><\/i><span style=\"font-weight: 400;\">) \u2013, que le capitaine (<\/span><i><span style=\"font-weight: 400;\">captain<\/span><\/i><span style=\"font-weight: 400;\">) doit imp\u00e9rativement garder \u00e0 bord en cas d\u2019\u00e9ventuel contr\u00f4les, sont n\u00e9cessaires.<\/span><\/p><\/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>Guide de conformit\u00e9 TVA &#038; douane pour les navires de commerce en M\u00e9diterran\u00e9e Naviguer au commerce peut pr\u00e9senter certains avantages pour un yacht en M\u00e9diterran\u00e9e, notamment d\u2019un point de vue TVA. Mais attention : les conditions varient selon les pays de navigation, tout comme les obligations douani\u00e8res selon le pavillon ou la provenance. Dans ce [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":9790,"parent":9638,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"inline_featured_image":false,"footnotes":""},"class_list":["post-14272","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/www.easytax-international.com\/fr\/wp-json\/wp\/v2\/pages\/14272"}],"collection":[{"href":"https:\/\/www.easytax-international.com\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.easytax-international.com\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.easytax-international.com\/fr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.easytax-international.com\/fr\/wp-json\/wp\/v2\/comments?post=14272"}],"version-history":[{"count":136,"href":"https:\/\/www.easytax-international.com\/fr\/wp-json\/wp\/v2\/pages\/14272\/revisions"}],"predecessor-version":[{"id":19308,"href":"https:\/\/www.easytax-international.com\/fr\/wp-json\/wp\/v2\/pages\/14272\/revisions\/19308"}],"up":[{"embeddable":true,"href":"https:\/\/www.easytax-international.com\/fr\/wp-json\/wp\/v2\/pages\/9638"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.easytax-international.com\/fr\/wp-json\/wp\/v2\/media\/9790"}],"wp:attachment":[{"href":"https:\/\/www.easytax-international.com\/fr\/wp-json\/wp\/v2\/media?parent=14272"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}