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French VAT specialist since 1963

Founder of the Tax Representative Alliance (TRA),

the European network of VAT specialists

 

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Association of French tax Representatives

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As from 1st November 2020 VAT on short term charters is calculated depending on time spent within/outside EU waters

Until now, this assessment, which could result in particular from the terms of the rental contract, had to be corroborated by all means of proof. However, the French tax Authorities were accepting that lessors who experienced difficulties in making a real assessment of the proportion of time spent outside EU waters and regardless of the type of vessel, apply a flat base reduction of 50% on the taxable basis. Read more

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