When navigating the waters outside the borders of the flag state, under which you sail, then a VAT declaration is a sensible addition to the Certificate of Registry.

The VAT declaration proves that VAT has been paid over the purchase price of the yacht.


Why a
VAT Declaration

In the European Union the VAT declaration, as issued by Customs or other tax authorities, is a formal declaration which on viewing is accepted by authorities, in case one has to prove the VAT is paid.


If one cannot prove the VAT is paid, then under extreme circumstances the yacht will be impounded and will remain so until one can prove that VAT has been paid.


Has the VAT not been paid, then one will have to do so, on top of the fine that will be issued because of delayed payment of VAT.

How to

How to apply and which documents are to be submitted, differs per country. In general, the minimum requirements are copies of :

  • ID Card / passport
  • Sales contract
  • Invoice, stating the VAT

Some countries may also ask for an insurance policy, proof of payment, etc. The exact requirements are determined by the customs of the European state where the request for a VAT declaration submitted.

The request can only be submitted in the country in which the VAT was originally paid.