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EU VAT & Import - we are here to help

Import Your Yacht into The EU?
We Take Care Of Everything!

¿Buscas respuestas a las preguntas sobre importación de yates e IVA relacionadas con la compra o importación de una embarcación? No eres el único. Todos los días recibimos numerosas consultas sobre la normativa del IVA para embarcaciones en aguas europeas.

La situación se ha complicado desde el Brexit, pero estamos aquí para ayudarte.

A continuación encontrarás respuestas a las preguntas más frecuentes que recibimos relacionadas con el IVA, con información de las autoridades fiscales de la UE. ¿Necesitas que te ayudemos a preparar la declaración del IVA de tu yate en la UE? ¡Dínoslo y nosotros nos encargamos!

EU VAT and Boat Import

Need an EU VAT Certificate for Your Yacht? We Can Assist with EU Boat Imports

EU VAT and Boat Import

Need an EU VAT Certificate for Your Yacht? We Can Assist with EU Boat Imports

Si has comprado o tienes una embarcación de fuera de la Unión Europea (UE) y quieres introducirla en un país de la UE, debes pagar el IVA. La buena noticia es que una vez que pagas el IVA en un país de la UE, éste cubre todos los países de la UE. Puedes utilizar tu embarcación libremente por las aguas de la UE sin volver a pagar el IVA.

Facilitamos el proceso del IVA importando tu barco a través de Holanda. Por un módico precio de sólo 475,- euros, (más IVA) nuestro contable especializado se encargará de toda la comunicación y documentación con el Departamento de Hacienda holandés .

Sobre la base de los documentos y datos facilitados, nuestro contable especializado creará el expediente y realizará todos los trámites necesarios para que las aduanas holandesas evalúen el valor del yate y calculen el IVA aplicable para obtener tu certificado oficial de pago del IVA de la UE.

Una ventaja importante de importar tu yate a la UE a través de Holanda es que el proceso no requiere la presencia física de tu yate en Holanda. Se puede gestionar cómodamente desde cualquier lugar del mundo.

Resumen del proceso

Pago del IVA en Holanda (21%).

A los yates de menos de 12 metros se les aplica un derecho de importación adicional del 1,7%.

Se necesita un poder notarial firmado para gestionar las declaraciones fiscales y del IVA en tu nombre.

Documentos necesarios

Copia de tu pasaporte o documento de identidad (por ambas caras).

Copia del contrato de compraventa en inglés (o con una versión traducida).

Copia de la factura de compra del yate.

Copia de la póliza de seguro de tu yate.

La aduana holandesa evaluará el valor del yate basándose en estos documentos para calcular el IVA aplicable.

La aduana holandesa evaluará el valor del yate basándose en estos documentos para calcular el IVA aplicable.

Common VAT Questions for Boat Purchases

Common VAT Questions for Boat Purchases

1. What determines the VAT status of a vessel?
VAT status depends on whether VAT has been demonstrably paid by a private person within the EU.
2. Can I avoid paying VAT on my boat purchase?
As an EU resident, avoiding VAT is illegal and can result in heavy fines or boat seizure.
3. Do I need to pay VAT if I buy a boat with BVI registration and I’m an EU citizen?
Yes, as an EU citizen, you must pay VAT on any boat purchased within the EU. The boat’s flag does not affect VAT obligations.
4. Can a UK citizen use a VAT-unpaid boat in UK waters without paying VAT, using a Marshall/Delaware/BVI flag?
Post-Brexit, the UK is now considered a third country. The boat’s registration flag is not the issue—it’s the owner’s residence. To avoid VAT, the owner must live outside the EU, and the boat must be registered and used outside the EU.
5. Can an EU citizen use a VAT-unpaid boat in EU waters with a non-EU flag?
No. EU residents must follow EU VAT regulations, regardless of the flag under which the vessel is registered.
6. What documents do I need to prove the VAT-paid status of a boat from the previous owner?
The seller’s invoice serves as proof of VAT payment. This invoice must comply with EU VAT invoicing rules.
7. Can I set up a company outside the EU and register my boat under a non-EU flag to avoid VAT?
No. Doing so constitutes tax fraud. As an EU tax resident, you must follow EU tax rules.
8. What should I do to get a VAT exemption for my boat when entering EU waters?
As an EU resident, you’re not exempt from VAT. Non-EU residents may qualify for the Temporary Importation scheme, which allows a boat to remain in EU waters for up to 18 months.
9. How long can I stay in EU waters without paying VAT?
With Temporary Admission, non-EU residents can stay in EU waters for 18 months. After that, you must leave and re-enter to extend the period, up to 10 years in total.
10. How can I check the VAT status of a boat I’m considering purchasing?
Check the seller’s invoice to verify VAT payment. If the seller is a business, they should issue an invoice showing VAT or a margin invoice.
11. Are boats made before 1978 exempt from VAT?
No. Boats built or used in the EU before January 1, 1985, are considered VAT-paid, but major modifications require proof of VAT status.
12. What documents do I need on board to prove VAT payment to EU authorities?

Keep the seller’s invoice and any official documentation proving VAT payment. In the Netherlands, this can be obtained from the National Yachts Unit in Vlissingen.

13. Is registering a boat with a non-EU flag within the EU considered exportation?
No, registration has no bearing on tax status. Exportation refers to physically taking goods out of the EU customs territory.
14. Do I need to pay VAT on a boat bought in Croatia if I won’t use it in the EU?

If you export the boat outside the EU, you must submit an export declaration to avoid VAT. If the boat re-enters the EU, it is subject to import VAT.

15. Can I get a VAT refund if I buy a brand-new VAT-paid boat and export it out of the EU?
No, VAT is not refundable on goods exported from the EU. Boats intended for export should be sold at 0% VAT.
16. Is there a VAT refund on second-hand boats when exporting out of the EU?
No, VAT paid on a second-hand boat cannot be refunded when exporting out of the EU.
17. If I buy a VAT-paid boat from outside the EU and register it in the EU, do I need to pay VAT again?
Yes, when importing a boat into the EU, VAT and customs duties must be paid, even if VAT was paid outside the EU.
18. Can EU authorities check VAT payment if I sail outside my home country in EU waters?

Yes, EU authorities can check if VAT has been paid on your boat, and you’ll need to provide proof, such as an invoice or VAT statement.

Si comprendes y cumples la normativa sobre el IVA, podrás disfrutar de la navegación en aguas de la UE sin costes inesperados. Asegúrate siempre de que tienes los documentos necesarios para demostrar que cumples con el IVA.

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