![\"Location](\"http:\/\/www.lrf.fr\/wp-content\/uploads\/2016\/08\/Location-de-Yatchs_Act.jpg\")
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<\/div>\r\n \r\n Delivery, repair, alteration, maintenance, chartering, hiring and fuelling of vessels used for navigation on the high seas and carrying passengers for reward, or used for the purpose of commercial, industrial or fishing activities, or for rescue and assistance at sea can be exempt from VAT under certain conditions.<\/p>\n However, since 15 July 2013, the exemption does no longer apply to lease operations and chartering which consist, for consideration, to put a ship with or without crew at the disposal of people for leisure travel purposes<\/u>, including when trip takes place in high sea.<\/p>\n Lease and chartering services supplied for leisure travel needs are therefore subject to VAT according to the rules defined for the purposes of pleasure boats for private use.<\/p>\n Short-term chartering (less than 90 days) of yachts from French harbours (including from Martinique, Guadeloupe and R\u00e9union) should be charged with French VAT.<\/p>\n The French Tax Authorities have published a new tax bulletin on 6 November 2020, with retroactive effect from 1st November, which affects the way VAT on short term charters is calculated, depending on time spent within\/outside EU waters.\u00a0For vessels equipped with Automatic Information Systems, AIS data shall be the main mean of proof accepted by the Administration. For vessels not equipped with AIS, a distinction must be made depending on the lenth overall of the vessel. This rule applies only to charter contract properly speaking and does not apply to passengers transport services whose VAT regime is different.<\/p>\n If your company is involved in such chartering activities, it must be registered for VAT in France to declare and pay the VAT collected.<\/p>\n If your company is\u00a0established in a country outside the European Union which has not signed with France an administrative assistance agreement, it must also appoint a tax representative.<\/p>\n Vessels of overall length greater than or equal to 15 meters are eligible\u00a0for the VAT exemption \u00a0when they meet the following criteria for the previous calendar year.<\/p>\n This percentage results from the ratio between:<\/p>\n 2. \u00a0 all trips performed during the same period.<\/p>\n The percentage should be proved by any means, such as the logbook or information from the navigation system and location-based instruments (GPS position fix, printing trajectory, track AIS) vessel.<\/p>\n Lastly, the exemption may be applied if boat trips are the main business of the ship in comparison with its dock activity<\/p>\n<\/div><\/div>\n \r\n <\/section>\r\n ASSESS THE VAT OBLIGATIONS<\/span><\/strong>\u00a0resulting from the transactions you make in France.<\/p>\n APPLY FOR A VAT REGISTRATION NUMBER<\/strong><\/span>\u00a0in France and possibly in other EU member States depending on the case (*).<\/p>\n Learn more<\/a>\n PROVIDE TEMPLATES<\/span><\/strong>\u00a0with a view to gathering the relevant information for the purpose of periodical VAT returns.<\/p>\n REVIEW <\/strong><\/span>the\u00a0purchase and sales\u00a0INVOICES<\/strong>\u00a0<\/strong><\/span>in support of operations.<\/p>\n COMMUNICATE THE <\/strong><\/span>identified<\/span> ERRORS<\/span> <\/strong>and advise on how to handle possible issues.<\/span><\/p>\n LIAISE <\/span><\/strong>with suppliers and freight forwarders to track corrective actions<\/span>\u00a0<\/span><\/strong><\/p>\n PREPARE \u00a0THE\u00a0VAT\u00a0RETURNS<\/strong><\/span><\/p>\n Learn more<\/a>\n <\/div>\n FOLLOW ANY PAYMENT<\/strong><\/span>\u00a0of VAT due or receivable by you.<\/p>\n PREPARE \u00a0AND SUBMIT\u00a0VAT REFUND CLAIMS<\/strong><\/span> on expenses of goods and services used for the business purpose.<\/p>\n Learn more<\/a>\n Act as a TAX<\/span> REPRESENTATIVE<\/span> <\/strong>on behalf of companies established outside the European Union that has not signed with France an administrative assistance agreement, and as a TAX AGENT<\/strong><\/span>\u00a0for businesses established a EU member State.<\/p>\n Learn more<\/a>\n Assistance in drafting<\/span> REPLIES TO REQUESTS FOR INFORMATION FROM THE TAX AUTHORITIES<\/strong><\/span>, we are present during tax audits, we ensure liaison with attorneys on the occasion of tax litigations ….<\/p>\n ANNUAL MEETING<\/strong><\/span>\u00a0on the follow- up of the file.<\/p>\n REGULATORY MONITORING<\/strong><\/span>\u00a0and analysis of the consequences on your reporting requirements.<\/p>\n ADVICE<\/strong><\/span> or administrative service (issuing invoices, applicable VAT, VAT rates, etc.)<\/p>\n<\/div><\/div>\n (*) In case of VAT registration in several countries of the European Union, our European correspondents from the Tax Representative Alliance TRA <\/strong>can help you by offering:<\/strong><\/p>\n \u00a0<\/strong>Learn more<\/a>\nyOU leaSe out A boat from a french harbour for leisure purposes<\/strong><\/h4>\n
SHOULD YOU CHARGE VAT ?<\/strong><\/span><\/h5>\n
\nSHOULD YOU register for VAT ?<\/strong><\/span><\/h5>\n
\nwhat are the merchant ships eLIGIBLE for VAT EXEMPTION ON PURCHASES ?<\/strong><\/span><\/h5>\n
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WHAT IS THIS PERCENTAGE OF 70%\u00a0?<\/strong><\/span><\/h5>\n
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HOW TO PROVE THAT the 70% CRITERION IS FULFILLED ?<\/strong><\/span><\/h5>\n
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WHAT CAN WE\u00a0DO FOR YOU\u00a0?<\/span><\/strong><\/h4>\n
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