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Can the 18 month VAT rule be extended?

DariaBlackwell — Wed, 11 Dec 2019 18:26:25 GMT

A member query about the VAT rules led us to this page where FAQs are answered by the European Commission. All the relevant legislation is cited.

Can the 18 months be extended if the yacht is not used? You may want to go home for Christmas! There is a possibility of extension of that period, but only in exceptional circumstances, as it is established in Article 251(3) of the Union Customs Code (UCC).
https://ec.europa.eu/taxation_customs/sites/taxation/files/rules_for_private_boats-faq_en.pdf

RE: Can the 18 month VAT rule be extended?

DariaBlackwell — Wed, 11 Dec 2019 18:26:25 GMT

+x[quote]

[b]Nicholas Preller - 12/2/2019[/b]
Thank you for sharing this post.

Note to self: Start making a list of places outside the EU where you can leave the boat for the winter.
[/quote]

That will be easy after Brexit.

RE: Can the 18 month VAT rule be extended?

Nic.Preller — Mon, 02 Dec 2019 09:10:58 GMT

Thank you for sharing this post.

Note to self: Start making a list of places outside the EU where you can leave the boat for the winter.