Can the 18 month VAT rule be extended?


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Daria Blackwell
Daria Blackwell
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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


Vice Commodore, OCC 
Nicholas Preller
Nicholas Preller
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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.
Daria Blackwell
Daria Blackwell
I'm into this (302 reputation)I'm into this (302 reputation)I'm into this (302 reputation)I'm into this (302 reputation)I'm into this (302 reputation)I'm into this (302 reputation)I'm into this (302 reputation)I'm into this (302 reputation)I'm into this (302 reputation)
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Nicholas Preller - 12/2/2019
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.

That will be easy after Brexit.

Vice Commodore, OCC 
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