Paying EU VAT on my boat. .

[redneckrob]

Originally Posted by Tupaia

FYI Gibraltar was in the EEA (pre Jan 31, 2020) it is not and has never been within the EU customs union so VAT is not payable. Many foreign boats reset the clock there, although Spain can be difficult as it has a problem with Gibraltar.

As far as I am aware the liability to VAT is dependent upon the location of the vessel (in the EU) and the "EU citizenship" of the owner. Any EU citizen arriving in the EU on a non VAT paid vessel becomes "immediately" liable in the first country. If the vessel was already in the EU and sold by an EU citizen it would be reasonable to believe that it is VAT paid.

EU residency, not citizenship. Can be a significant difference between the two depending on an individual's situation.

[GTom]

Originally Posted by GarthGregory

I bought my boat in Croatia - I am resident in South Africa ( irrelevant ) my boat from inception ( 2009 ) has been registered in Jersey on the British Small Ships Register ( outside of the U K - E U ) tax regime and is not V A T paid OR liable - this costs at present GBP 35.00 p.a - if you need detail contact me - Garth

Your residence is very much relevant, you are not resident of the EU VAT area, thus as taxpayer you are not liable to VAT regardless where the boat is flagged. Indeed, the Jersey flag is probably the most affordable and makes it easier to explain that neither you nor your boat is an EU tax subject, but that's a separate story.