Does anybody have recent information on the EU VAT for yachts? Especially minimum thresholds? We have a modest 1990, 31’ yacht that I brought into the EU in the Azores last May. If I do the math, my 18 months is up ~September this year. The boat is currently wintered in Italy and we’re planning to sail to Greece this spring. We may sail up to Albania to reset the boat’s VAT calendar but I’d rather not have to.

I purchased the boat in 2017 for 50,000 USD and am hoping the EU authorities would deep she’s of such low value that it’s not worth imposing the VAT on her. I also heard from someone that 1985 was a cutoff date (boats older than 1985 vintage weren’t taxed).

Is thee VAT 20% of “value?” How is value calculated? If it’s very low, I may just pay it. 

Thoughts appreciated. Thanks!

If you bought the boat in the Azores is it not EU VAT paid?

If you sail to Greece, they take the view that you must have traveled through international water to get there and have therefore you have reset the 18 month clock. As a 3rd country vessel you must get a limited transit log within 24 hours of entry. While the boat can now stay in Greece (or the EU) for 18 months (up to 24 if it's taken out of use) the crew can't.

There is no notion in EU law that recognizes sailing to and from a non EU country as a valid means of proof of crossing the EU external border. The Code only recognizes the crossing of the international sea boundary.