This document provides guidelines on French VAT rules for yacht charters departing from France and Monaco as well as the French Commercial Exemption.
Part 1 discusses VAT on charters, including rules introduced in July 2013 requiring 20% VAT on charter fees for vessels departing French territory. It is possible to apply VAT at 20% on only 50% of charter fees if part of the voyage takes place in international waters. Proper documentation of international waters sailing is required.
Part 2 covers the French Commercial Exemption, allowing VAT exemptions for commercial vessels. To qualify, a vessel must be commercially registered, have a permanent crew, be over 15 meters and have spent over 70% of the previous year
BDO Malta provides its customers with a one stop shop for a variety
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The Canary Islands Hub have an Economic and Tax System (REF) of their own, fully approved by the EU, which applies double taxation conventions and fiscal transparency.
BDO Malta provides its customers with a one stop shop for a variety
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The Canary Islands Hub have an Economic and Tax System (REF) of their own, fully approved by the EU, which applies double taxation conventions and fiscal transparency.
Despite challenging conditions, the resilience shown by a 2010 EBITDA of 240.9 M€, validates the pertinence of BOURBON’s strategy Net income, group share of 39.2 M€
Alex Chumillas describes some of the potential problems that may arise in Spanish waters. He also looks at the liability or not of paying Immatriculation Tax for yachts.
i-Ship is an innovative software application, enabling ship representatives to fulfill their reporting obligations to European and International maritime and custom authorities with greater speed and efficiency. Developed as part of the part EU-funded FP7 eMAR project, i-Ship has been designed specifically to automate reporting formalities in a timely and correct manner taking into account the type of ship and/or voyage and is fully compliant with Directive 2010/65/EU.
Creating a new way to interconnect ships with operational stakeholders & reporting authorities, i-Ship offers a collaborative web-based reporting environment, designed to meet the needs of ship managers and their business associates. It acts as a common gateway to all reporting nodes (Port Systems, National Single Windows, Customs), providing a single link for shipping companies to submit their reporting formalities.
Nous sommes heureux de vous informer que la FGCCC, la Fédération des Chambres de Commerce & Industrie des pays du Golf Arabique (CCG) organisera avec la Chambre de Commerce Franco-Arabe, le troisième Forum Economique qui se déroulera à Paris les 18 & 19 Octobre 2016.
Ce forum sera aussi l’occasion de rencontrer les hommes d’affaires du CCG présents en France durant cet évènement pour profiter de l’opportunité pour les sous-traitants français, les régions et les établissements souhaitant se rapprocher des citoyens des pays du Golf pour valoriser leurs entreprises et leurs technologies.
Pour votre information, les pays du CCG cherchent à accroître leurs conditions de vie et de la qualité de l'infrastructure, et ont récemment lancé ce qu'on appelle la Vision 2030, avec un budget quasi illimité pour les projets d'infrastructure et de la superstructure dans divers secteurs prévus dans les prochaines années, ainsi que la préparation d'accueillir le méga-événement de la Coupe du Monde de la FIFA 2022.
Aussi, nous sommes particulièrement fiers de vous annoncer qu’à cette occasion la FGCCC publiera avec ses partenaires et le Groupe GEOC, une plaquette de promotion et de présentation des offres nationales françaises ouvertes aux investisseurs et partenaires : FGCCC Perspectives, Business Guide.
En effet sur la recommandation de Son Excellence, Mr. Abdul Rahim Hasan NAQI, Secrétaire Générale de la Fédération des Chambres de Commerces du GCC, veuillez trouver ci-joint toutes les informations pour paraitre dans l’édition du FGCCC Perspectives, Business Guide et relations amicales entre la France et les Pays du Gulf, et qui aura pour thèmes :
- Promouvoir le commerce, les entreprises et les projets d'investissement et de développement entre les pays membres du GCC et la France.
- Valoriser les entrepreneurs français actifs déjà dans les pays du CCG et leurs développements mais aussi, les investissement des fonds et individuels en France.
-Promouvoir le transfert des technologies et des partenariats industriels pour atteindre une meilleure présence des entrepreneurs français dans les pays du GCC.
- Promouvoir les joint-ventures, la venue de nouveaux fournisseurs Français au GCC.
- Le Tourisme avec la découverte de la France et de ses régions.
- Le Sport, l’éducation et autres pour la préparation à la Coupe du Monde FIFA2022
Le FGCCC Perspectives guide sera distribué en version papier, à chaque participant au Forum, (les plus grandes et prestigieuse délégations du GCC, les décideurs et donneurs d’ordres), aux grands décideurs régionaux (Ministres, Directeurs, etc.) mais aussi, à tous les membres des Chambres de Commerce du GCC (Decision makers) , qui le recevront en version digitale (960.000 membres actifs).
Dans le cadre de votre actualité et de votre forte implication, notre comité de rédaction a jugé opportun de vous associer à ce projet, sous forme d’un visuel de publicité, accompagné d’un rédactionnel de votre part.
KELT DAYTONA 7.5, 1990, 16.000 € For Sale Brochure. Presented By nautic-avenu...Nautic-Avenue
Category: Motor Yachts, Condition: Pre-owned, Seller Type: Yacht Broker, KELT, DAYTONA 7.5, Year: 1990, LOA: 7m 84, Beam: 2m 72, Engine: Mercruiser, Gas
CAGNES SUR MER, Provence Côte d'Azur, France
For Sale Brochure. Presented By nautic-avenue.com. Visit our site for more information http://www.nautic-avenue.com by Latitude 26 . Editor Olivier Baelde
MAXUM MAXUM 2900 ES, 2004, 49.300 € For Sale Brochure. Presented By nautic-av...Nautic-Avenue
Category: Motoryacht with cockpit, Condition: Pre-owned, Seller Type: Yacht Broker, MAXUM, MAXUM 2900 ES, Year: 2004, LOA: 9m 07, Beam: 2m 95, Engine: Mercruiser, Gas
ANTIBES, Provence Côte d'Azur, France
For Sale Brochure. Presented By nautic-avenue.com. Visit our site for more information http://www.nautic-avenue.com by Latitude 26 . Editor Olivier Baelde
BENETEAU Beneteau Flyer 750 WA, 35.000 € For Sale Brochure. Presented By naut...Nautic-Avenue
Category: Motoryacht with cockpit, Condition: Pre-owned, Seller Type: Yacht Broker, BENETEAU, Beneteau Flyer 750 WA, LOA: 7m , Beam: 2m 48, Engine: Suzuki, Diesel
Provence Côte d'Azur, France
For Sale Brochure. Presented By nautic-avenue.com. Visit our site for more information http://www.nautic-avenue.com by Latitude 26 . Editor Olivier Baelde
BENETEAU MONTE CARLO 37, 2009, 205.000 € For Sale Brochure. Presented By naut...Nautic-Avenue
Category: Motoryacht with cockpit, Condition: Pre-owned, Seller Type: Yacht Broker, BENETEAU, MONTE CARLO 37, Year: 2009, LOA: 11m 31, Beam: 3m 77, Draft: 1m 15, Engine: Volvo, Diesel
FREJUS, Provence Côte d'Azur, France
For Sale Brochure. Presented By nautic-avenue.com. Visit our site for more information http://www.nautic-avenue.com by Latitude 26 . Editor Olivier Baelde
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Unlocking Insights: AI-powered Enhanced Due Diligence Strategies for Increase...RNayak3
Explore how a risk-based approach to Enhanced Due Diligence can deliver effective Anti-Money Laundering (AML) compliance and monitoring in banking and financial services.
Despite challenging conditions, the resilience shown by a 2010 EBITDA of 240.9 M€, validates the pertinence of BOURBON’s strategy Net income, group share of 39.2 M€
Alex Chumillas describes some of the potential problems that may arise in Spanish waters. He also looks at the liability or not of paying Immatriculation Tax for yachts.
i-Ship is an innovative software application, enabling ship representatives to fulfill their reporting obligations to European and International maritime and custom authorities with greater speed and efficiency. Developed as part of the part EU-funded FP7 eMAR project, i-Ship has been designed specifically to automate reporting formalities in a timely and correct manner taking into account the type of ship and/or voyage and is fully compliant with Directive 2010/65/EU.
Creating a new way to interconnect ships with operational stakeholders & reporting authorities, i-Ship offers a collaborative web-based reporting environment, designed to meet the needs of ship managers and their business associates. It acts as a common gateway to all reporting nodes (Port Systems, National Single Windows, Customs), providing a single link for shipping companies to submit their reporting formalities.
Nous sommes heureux de vous informer que la FGCCC, la Fédération des Chambres de Commerce & Industrie des pays du Golf Arabique (CCG) organisera avec la Chambre de Commerce Franco-Arabe, le troisième Forum Economique qui se déroulera à Paris les 18 & 19 Octobre 2016.
Ce forum sera aussi l’occasion de rencontrer les hommes d’affaires du CCG présents en France durant cet évènement pour profiter de l’opportunité pour les sous-traitants français, les régions et les établissements souhaitant se rapprocher des citoyens des pays du Golf pour valoriser leurs entreprises et leurs technologies.
Pour votre information, les pays du CCG cherchent à accroître leurs conditions de vie et de la qualité de l'infrastructure, et ont récemment lancé ce qu'on appelle la Vision 2030, avec un budget quasi illimité pour les projets d'infrastructure et de la superstructure dans divers secteurs prévus dans les prochaines années, ainsi que la préparation d'accueillir le méga-événement de la Coupe du Monde de la FIFA 2022.
Aussi, nous sommes particulièrement fiers de vous annoncer qu’à cette occasion la FGCCC publiera avec ses partenaires et le Groupe GEOC, une plaquette de promotion et de présentation des offres nationales françaises ouvertes aux investisseurs et partenaires : FGCCC Perspectives, Business Guide.
En effet sur la recommandation de Son Excellence, Mr. Abdul Rahim Hasan NAQI, Secrétaire Générale de la Fédération des Chambres de Commerces du GCC, veuillez trouver ci-joint toutes les informations pour paraitre dans l’édition du FGCCC Perspectives, Business Guide et relations amicales entre la France et les Pays du Gulf, et qui aura pour thèmes :
- Promouvoir le commerce, les entreprises et les projets d'investissement et de développement entre les pays membres du GCC et la France.
- Valoriser les entrepreneurs français actifs déjà dans les pays du CCG et leurs développements mais aussi, les investissement des fonds et individuels en France.
-Promouvoir le transfert des technologies et des partenariats industriels pour atteindre une meilleure présence des entrepreneurs français dans les pays du GCC.
- Promouvoir les joint-ventures, la venue de nouveaux fournisseurs Français au GCC.
- Le Tourisme avec la découverte de la France et de ses régions.
- Le Sport, l’éducation et autres pour la préparation à la Coupe du Monde FIFA2022
Le FGCCC Perspectives guide sera distribué en version papier, à chaque participant au Forum, (les plus grandes et prestigieuse délégations du GCC, les décideurs et donneurs d’ordres), aux grands décideurs régionaux (Ministres, Directeurs, etc.) mais aussi, à tous les membres des Chambres de Commerce du GCC (Decision makers) , qui le recevront en version digitale (960.000 membres actifs).
Dans le cadre de votre actualité et de votre forte implication, notre comité de rédaction a jugé opportun de vous associer à ce projet, sous forme d’un visuel de publicité, accompagné d’un rédactionnel de votre part.
KELT DAYTONA 7.5, 1990, 16.000 € For Sale Brochure. Presented By nautic-avenu...Nautic-Avenue
Category: Motor Yachts, Condition: Pre-owned, Seller Type: Yacht Broker, KELT, DAYTONA 7.5, Year: 1990, LOA: 7m 84, Beam: 2m 72, Engine: Mercruiser, Gas
CAGNES SUR MER, Provence Côte d'Azur, France
For Sale Brochure. Presented By nautic-avenue.com. Visit our site for more information http://www.nautic-avenue.com by Latitude 26 . Editor Olivier Baelde
MAXUM MAXUM 2900 ES, 2004, 49.300 € For Sale Brochure. Presented By nautic-av...Nautic-Avenue
Category: Motoryacht with cockpit, Condition: Pre-owned, Seller Type: Yacht Broker, MAXUM, MAXUM 2900 ES, Year: 2004, LOA: 9m 07, Beam: 2m 95, Engine: Mercruiser, Gas
ANTIBES, Provence Côte d'Azur, France
For Sale Brochure. Presented By nautic-avenue.com. Visit our site for more information http://www.nautic-avenue.com by Latitude 26 . Editor Olivier Baelde
BENETEAU Beneteau Flyer 750 WA, 35.000 € For Sale Brochure. Presented By naut...Nautic-Avenue
Category: Motoryacht with cockpit, Condition: Pre-owned, Seller Type: Yacht Broker, BENETEAU, Beneteau Flyer 750 WA, LOA: 7m , Beam: 2m 48, Engine: Suzuki, Diesel
Provence Côte d'Azur, France
For Sale Brochure. Presented By nautic-avenue.com. Visit our site for more information http://www.nautic-avenue.com by Latitude 26 . Editor Olivier Baelde
BENETEAU MONTE CARLO 37, 2009, 205.000 € For Sale Brochure. Presented By naut...Nautic-Avenue
Category: Motoryacht with cockpit, Condition: Pre-owned, Seller Type: Yacht Broker, BENETEAU, MONTE CARLO 37, Year: 2009, LOA: 11m 31, Beam: 3m 77, Draft: 1m 15, Engine: Volvo, Diesel
FREJUS, Provence Côte d'Azur, France
For Sale Brochure. Presented By nautic-avenue.com. Visit our site for more information http://www.nautic-avenue.com by Latitude 26 . Editor Olivier Baelde
What Are the Latest Trends in Endpoint Security for 2024?VRS Technologies
In this PDF, Discover the top 2024 endpoint security trends, including zero trust, AI integration, XDR, cloud security, and enhanced mobile protection. VRS Technologies LLC supplies the top level Endpoint Security Service Dubai. For More Info Contact us: +971 56 7029840 Visit us: https://www.vrstech.com/endpoint-security-solutions.html
Unlocking Insights: AI-powered Enhanced Due Diligence Strategies for Increase...RNayak3
Explore how a risk-based approach to Enhanced Due Diligence can deliver effective Anti-Money Laundering (AML) compliance and monitoring in banking and financial services.
Elevate Your Brand with Digital Marketing for Fashion IndustryMatebiz Pvt. Ltd
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OFWD is Edmonton’s Newest and most cost-effective source for Office Furnishings. Conveniently located on 170 street and 114 Avenue in Edmonton’s West End. We take pride in servicing a client base of over 500 corporations throughout the Edmonton and Alberta area. OFWD is in the business of satisfying the home or corporate office environment needs of our clients, from individual pieces of furniture for the home user to the implementation of complete turn-key projects on much larger scales. We supply only quality products from reputable manufacturers. It is our intention to continue to earn the trust of our clients by dealing with honesty and integrity and by providing service and after sales follow-up second to none.
Upvc Bathroom Doors Price and Designs In Keralabpshafeeque
UPVC Bathroom Doors Price in Kerala
When renovating or designing a bathroom, the choice of doors plays a pivotal role in ensuring both functionality and aesthetics. In Kerala, UPVC (Unplasticized Polyvinyl Chloride) bathroom doors have gained popularity for their durability, water resistance, and modern designs. This article delves into the pricing of UPVC bathroom doors in Kerala and why they are a preferred choice for homeowners.
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#### Price Range of UPVC Bathroom Doors in Kerala
The cost of UPVC bathroom doors in Kerala varies depending on factors such as size, design, and additional features. Here's a general overview of the price range:
- **Basic Models**: Simple UPVC bathroom doors start from ₹2,500 to ₹5,000. These doors are functional and offer essential benefits like water resistance and durability.
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#### Conclusion
UPVC bathroom doors are an excellent investment for homes in Kerala, offering a blend of practicality and style. With a wide range of prices and designs available, homeowners can easily find a UPVC door that fits their budget and enhances their bathroom’s aesthetic appeal. When choosing a UPVC bathroom door, consider the specific needs of your space and the long-term benefits these doors provide. Investing in a quality UPVC bathroom door ensures a durable, low-maintenance, and stylish addition to your home.
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VAT on Yachting
1. VAT ON CHARTERS & FRENCH
COMMERCIAL EXEMPTION
CONTACT
Christopher POUSSE
Commercial Director –Yachting Department
Mobile : +33(0)6 25 65 63 70
Email : cpousse@easytax.fr
cpousse@customs4yachts.com
GUIDELINES 2018 FRENCH RULES
2. Customs4Yachts is a premium Customs
service dedicated to Yacht Owners,
Yacht Managers, Boat Dealers, Suppliers,
Shipyards and Subcontractors.
With over 150 represented
companies EASYTAX is the
specialist in fiscal representation
and VAT management for yachts in
the Mediterranean.
EASYTAX covers France &
Monaco, as well as Italy, Spain,
Croatia through its network.
CUSTOMS VAT
WHOWE ARE SECTORSWE SPECIALISE IN
3. PART 1 –VAT ON CHARTERS DEPARTING FROM FRANCE & MONACO
Rules in place since July 2013
How to draft the MYBA contract
Proofs of sailing into International waters
International vs territorial waters
Monaco
APA report
PART 2 – FRENCH COMMERCIAL EXEMPTION
Rules in place since January 1st 2016
How to purchaseVAT excluded in 2018?
How to calculate the 70% ratio ?
How does the F.C.E. impact the purchase of fuel
E.U. Importation & Exportation requirement
ANNEXES
VAT attestation
Trip report
Customs4Yachts services
SUMMARY
5. RULES SINCE MAY 2013
If a vessel charters from the French territory (mainland France including Monaco,
& Corsica), the VAT on charter fees and delivery/redelivery fees are subject to
20% French VAT. VAT also applies to Martinique, Guadeloupe and Reunion Island
but at the rate of 8,5%.
It is possible for the French VAT to be applied only on 50% of the charter fee and
delivery/redelivery fees if part of the voyage takes place in International waters
(outside EU waters) and that the itinerary was not determined ahead of time.
Take note :
The charter contract is the
first point of control during
fiscal audits. It must be
properly drafted and
completed.
When applying 20% FR VAT on
50%, proofs of sailing outside
the E.U. waters must be
provided.
A copy of the APA report
(Advance Provisioning
Allowance) is required for
all charters.
VAT ON CHARTERS
6. When the VAT is calculated at 20% on 50% of the charter fee amount (and D.
Fees if any), please use the following wording:
Cruising Area : West Mediterranean including International waters
Charter Fee : € __ Excluding VAT
VAT : € __ (FrenchVAT at 20% on 50% of the charter fee amount)
Delivery Fees : € __ Excluding VAT + € __ (FrenchVAT at 20% on 50% of the
charter fee amount) = € __
Special conditions to be added:
“The Charterer declares that the vessel will cruise in International waters (outside the
E.U. 12 nm from baseline water limit) permitting to apply the French VAT at the rate of
20% on 50% of the charter fee (BOFIP BOI-TVA-CHAMP-30-30-30-10), delivery fees
and any extraordinary expenses invoiced by the owner to the Charterer”.
“In case the vessel did not cruise in International waters at all, the owner will issue a
rectified invoice with additionalVAT which the Charterer will be responsible for paying”.
HOWTO DRAFT THE CONTRACT
VAT ON CHARTERS
7. Picture of the GPS (while in
Int. waters) with the vessel COR
for identification purposes.
Picture of the Logbook : Vessel’s name, date &
“international waters” GPS coordinates clearly
visible :
To justify that VAT at 20% applies only on 50% of the charter fees (and Delivery
Fees if any) we require the captain to provide us with :
INTERNATIONALWATERS SAILING PROOFS
VAT ON CHARTERS
8. AIS screenshot tracing the route made (if vessel is equipped with AIS) :
Map of the Mediterranean Sea showing some of the limits
(in blue) between territorial waters and International
waters.
INTERNATIONALWATERS SAILING PROOFS
INTERNATIONALWATERS SAILING PROOFS
VAT ON CHARTERS
VAT ON CHARTERS
9. Example of areas where
two nations’ territorial
waters are contiguous.
'International waters'
start 12 nautical miles
from the baseline and
are waters that do not
belong to one nation’s
territorial waters.
Where do territorial waters start & end ?
Territorial waters consist of Internal waters (certain bays,
rivers, etc) and the territorial sea, which extends to 12 miles
from the baseline.
INTERNATIONAL WATERS
INTERNATIONAL WATERS
Where do International waters start ?
INTERNATIONALVSTERRITORIALWATERS
VAT ON CHARTERS
10. Even though Monaco has it owns Tax
office, the principality is part of the
French territory for VAT & Customs.
The same rules apply to a charter
starting from Monaco as one starting
from France.
VAT due on charters starting from
either jurisdictions can be declared
with a FR VAT number obtained either
with the French Tax office or the
Monegasque Tax office.
We are able to assist companies to VAT
register in Monaco if this should be
preferred.
MONACO VAT ON CHARTERS
11. For all charters, an APA report (Advance Provisioning Allowance) is required. These
expenses may be for fuel, food and beverage, flowers, etc.
We will require the following information :
Vessel name Captain’s name Charterer’s name Charter dates
APA amount (at the
beginning of the charter)
Expenses made during
the charter (with invoice
date & supplier’s name)
Charterer’s signature
APA amount at the end of the charter Balance
due OR the difference to be paid by the charterer
SUBMITTINGTHE APA REPORT
VAT ON CHARTERS
13. The French Commercial Exemption (F.C.E) is a tax regime allowing some specific
VAT exemptions to apply on goods & services provided to commercial high sea
vessels.
A vessel has to comply with the below requirements in order to be entitled to VAT
exemptions :
1. To be registered as a commercial vessel
2. To have a permanent crew on board
3. To be used exclusively for a commercial activity
4. To have an overall length of 15 meters minimum
5. To have exited French territorial waters for at least 70% of the
previous year “trips”.
6. Have less than 50% of static charters over one year period.The overall
number of static charters must be inferior to the number of dynamic charters.
Static charters (i.e. MIPIM, Cannes Festival, Monaco GP, etc.) are not accounted for
the 70% rule as there is no navigation involved.
7. Once a vessel benefits from the F.C.E., navigation at all time under commercial
registry is mandatory while in the French territorial waters: neither switching nor
cruising under pleasure registry in French waters is then allowed.
RULES SINCE JANUARY 1st 2016
FRENCH COMMERCIAL EXEMPTION
14. An F.C.E. attestation (click) will have to
be provided to French suppliers in order for
the vessel to benefit from any possible VAT
exempted services / goods.
A NEW VESSEL or a NEWLY COMMERCIALIZED VESSEL can benefit from the
French VAT exemption from the first year of operation. The exoneration will be received on
the base of a PROVISIONARYVAT ATTESTATION.
If the F.C.E. requirements are not complied with by end of the calendar year, any goods or
services obtained in exoneration ofVAT shall be regularized (including the Importation).
FRENCH SUPPLIER
i.e. bunkering station, ship
chandler, shipyard, etc …
HOWTOPURCHASEVATEXCLUDEDIN2018?
VAT EXEMPT
FRENCH COMMERCIAL EXEMPTION
15. Such calculation is made by dividing the total number of “qualifying trips” by the
total number of trips operated during the previous calendar year.
Embarkation is when a
passenger joins the vessel
as a member of the
charter party (not
someone visiting for few
hours).
Disembarkation is when
a passenger leaves the
vessel and does not return
(not someone going ashore
for a few hours).
MONACO PORTOVECCHIO
A “trip” is defined by a navigation while under charter agreement, between ports where one or more
passenger(s) are either permanently embarked or disembarked.
TRIP
4
1
25%
7
6
86%
Year N-1
Number of Charters
Number of Trips
% of Static Charters
Number of Static Charters
Number of Trips Qualifying
% of vessel activity outside F.T.W
4
1
25%
7
4
57%
Year N-1
Number of Charters
Number of Trips
% of Static Charters
Number of Static Charters
Number of Trips Qualifying
% of vessel activity outside F.T.W
FRENCH COMMERCIAL EXEMPTION
HOWTO CALCULATETHE 70% RATIO ?
16. A “qualifying trip” is a trip during which the vessel exits French territorial waters at one
stage , OR which is carried out in full outside of French territorial waters.
All trips carried out
over the year need to
be accounted for (i.e.
any trips of charters
starting from France,
Italy, Spain, or the
Caribbean, etc.)
The following movements
are not to be taken into
account : sea trial ; sailing
to and from shows/
exhibitions ; sailing to &
from shipyards ; photo
shoots, etc.
The percentage reached must be proved by all means in
case of control by the authorities.
Accepted proofs are :
Logbook
Information from any navigation systems
(AIS, plotter, etc.) ;
Passengers lists/manifests.
HOWTO CALCULATETHE 70% RATIO ?
BEAR IN MIND
For a “70% qualifying trip” a passage in
International waters OR any non-
French Territorial waters (i.e. Italian,
Spanish waters etc) is acceptable. For
the reduced VAT on charter fees only
International waters are acceptable!
FRENCH COMMERCIAL EXEMPTION
17. To monitor the ratio of
qualifying and non qualifying
trips yearly, we request you to
fill in our Trip Report
spreadsheet.
Click to see
our “TRIP REPORT”
All charters and trips must be included, whether
they depart from France or not !
FRENCH COMMERCIAL EXEMPTION
MONITORINGTHE 70% RATIO
18. In France, a commercial vessel complying with the F.C.E. can be supplied with VAT free fuel
up to 72 hours before and 96 hours after a charter contract.
Other than for a charter, should duty free fuel be required, an authorization from the
Customs will be required.
Generally speaking, fuel price in France is broken down into 3 parts: the actual price of
the fuel (which fluctuates), excise duty “TICPE” (a flat tax set yearly) and VAT (at 20 %).
HOW DOES F.C.E. IMPACT FUEL ?
The below table shows what would apply to which type of vessel (private or
commercial), commercial and F.C.E. compliant – or not.
FRENCH COMMERCIAL EXEMPTION
19. We can assist with the required Customs
formalities via our in-house dedicated
Customs service : CUSTOMS4YACHTS (click)
Non-E.U. vessels have to have a clear Customs status when navigating in
the E.U. waters.
A vessel will need to be E.U. imported in order to be in free circulation.
When a vessel leaves the E.U., an export document needs to be issued.
Importation and exportation are materialized by a Customs document
called a “DAU” in France or “SAD” in the U.K.
Generally speaking, importation means payment of VAT and excise duty.
However, in some key E.U. jurisdictions, the importation of a commercial
vessel may be exempted or benefit from aVAT deferment.
Example of DAU
In France, the importation of commercial vessels is exempted under the French Commercial
Exemption – Article 262 II 2°. The requirements listed on page 13 are to be complied with
strictly. If not, theVAT on the importation shall have to be regularized.
IMPORTATION & EXPORTATION
FRENCH COMMERCIAL EXEMPTION
21. Papier à en-tête de la société propriétaire/exploitante du navire
On the yacht’s Owning Company letterhead
ATTESTATION D’ACTIVITE COMMERCIALE POUR L’ANNEE 2018
Pour exonération de TVA sur les services et marchandises
fournis aux navires enregistrés au commerce
COMMERCIAL ACTIVITY STATEMENT FOR 2018
For VAT exemption on services and equipment supplied to commercially registered yachts
Je soussigné _______________________________________________________
I, the undersigned (nom, prénom) (name, surname)
En ma qualité de
As
Propriétaire/Owner
Capitaine/Captain
Représentant dûment mandaté /Legal Representative
Du yacht (M/Y) (S/Y) ______________________________________________
Of the yacht
Enregistré sous le numéro______________________________________
IMO number
Au registre_________________________________________________
Flag State
Certifie que, le navire remplit cumulativement les conditions d’application de l’exonération de
TVA prévue aux 2°,3°, 6° et 7° de l’article 262 II du code général des impôts et aux
paragraphes 10 à 30 et 140 du BOFIP du 13/05/2015 (Ref : BOI-TVA-CHAMP-30-30-30-10-
20150512), à savoir :
Hereby declare that the aforementioned yacht fulfils all and every condition for the application of VAT
exemption pursuant to para 2, 3, 6 and 7 of article 262 II of the French General Tax Code and to
paragraphs 10 to 30 and 140 of the BOFIP issued on the 13/05/2015 (Ref: BOI-TVA-CHAMP-30-30-30-
10-20150512), and specifically that :
• Le navire est inscrit sur un registre commercial
The yacht is commercially registered
• Le navire est doté d’un équipage permanent
The yacht has a permanent crew
• Le navire est affecté aux besoins d’une activité commerciale
The yacht is engaged in commercial activity
• Le navire mesure au moins 15m de longueur
The yacht is at least 15 meter long
• Le navire est sorti des eaux territoriales françaises pour, au moins
70% de ses trajets réalisés au cours de l’année 2017
The yacht left French territorial waters for at least 70% of the trips carried out
during the calendar year 2017.
Le non-respect de l’une des conditions mentionnées ci-dessus est constitutif d’un changement
d’affectation au 2° du III de l’article 257 du CGI justifiant un rappel de TVA auprès du
bénéficiaire.
Failure to comply with any one of the above conditions constitutes a change of usage pursuant to the
article 257 – III – 2° of the General Tax Code and shall result in VAT being due on all supplies of
equipment and services.
Fait à _________________ le________________________________________
(At) (date)
Signature + cachet du navire (précédé de la mention « lu et approuvé ») :
Signature + Yacht’s stamp (preceded by the mention “read and approved”)
22. EASYTAX - Nice la Plaine 1 – Bat C2 – Avenue Emmanuel Pontremoli – CS 33098 - 06202 Nice Cedex 3 - FRANCE
Tel.: +33(0)4 93 72 50 40 • email: charter@easytax.fr • WEB SITE: www.easytax.fr
STEP BY STEP EXPLANATION FORM
The XL spreadsheet enables you to record all the trips made in each of your 2017 charters.
All the charters have to be recorded (France, Monaco, Italy, Spain, Caribbean Islands, etc)…
How to complete the form step by step:
Page 1:
Please complete the vessels information such as requested in the light blue fields.
Recap Table: no data needs to be entered here.
This section is updated automatically. It provides:
- the % of static charter: It has to be less than 50% to benefit of the VAT exemption.
- the % of qualifying “trips”: It has to be higher than 70% to benefit of the VAT exemption.
Page 2 and following:
The light blue cells need to be completed as per the charter agreement details.
The yellow cells have a dropdown menu: click on the cell and select YES or NO.
Cell “STATIC CHARTER”:
Select YES only if it is a static charter. Then, this charter will be counted as a static charter in the
general counter, but not as a trip taken into account for the 70% ratio.
Cell “SEVERAL TRIPS?”:
Select YES only if passengers definitively embarked/disembarked in between the delivery and re-
delivery ports.
Cell “LEG”:
Enter the details of each trip:
Cell “OUT OF FRENCH TERRITORIAL WATERS?”
Make sure to answer YES or NO to indicate if the vessel sailed out of French territorial waters or not.
The disclaimer provided after each charter, has to be dated, signed and stamped by the captain.
EASYTAX - Nice la Plaine 1 – Bat C2 – Avenue Emmanuel Pontremoli – CS 33098 - 06202 Nice Cedex 3 - FRANCE
Tel.: +33(0)4 93 72 50 40 • email: charter@easytax.fr • WEB SITE: www.easytax.fr