BOAT SALES - VAT - Proof of
EU residents should only use a vessel in the Community if it is
VAT paid or 'deemed'
VAT paid. Documentary evidence supporting this should be carried at all times as you may be asked by customs officials in other Member States to provide evidence of your vessel's
VAT status. Documentary evidence might include:
- Original invoice or receipt;
- Evidence that
VAT was paid at importation; and/or
- Invoices for materials used in the construction of a 'Home-Built' vessel
A registration document on its own does not prove the
VAT status of the vessel, as there is no link in the UK between the registry of the vessel and the payment of
VAT. If you have difficulty in providing the information, you should contact our National Advice Service.
Certain vessels that were in use as private pleasure craft prior to 1 January 1985 and were in the EU on 31 December 1992, may be deemed
VAT paid under the Single Market transitional arrangements. As Austria, Finland and Sweden joined the EU later, the relevant dates for vessels in these countries are 'in use' before 1 January 1987 and moored in EU on 31 December 1994. The following documents are useful to prove the age and location of the vessel:
For Age
- Marine survey
- Builders Certificate
- Hull Identification Number
For Location
- Marine survey
- Receipt for mooring
- Part 1 Registration
- Receipt for harbour dues
- Insurance documents
- Dry dock records
- Builders Certificate
If you are unable to provide any of the above, whilst cruising within the EU you should carry a Bill of Sale (between two private individuals in the UK). Whilst this is not conclusive proof that
VAT has been paid, it does indicate that tax status is the responsibility of UK Customs. It is also advisable to contact the relevant authorities in the Member State, or their Embassy in the UK, to confirm what documentation will be required in advance of your voyage.
