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UK boat owners required to carry VAT documentation ‘at all times’ post-Brexit

A recent HMRC notice – Notice 8: sailing your pleasure craft to and from the UK – urges boat owners to “carry evidence of VAT status at all times.” The reason for this is that post-Brexit, owners “may be asked by customs officials to provide proof of the vessel’s UK VAT status.”

HMRC’s suggested proof includes an original invoice or receipt to show that VAT was paid at the time of purchase. If an owner built the boat himself, he must provide invoices for the materials used in construction.

HMRC points out that a registration document alone does not prove the vessel’s UK VAT status, as there is no link in the UK between registering the vessel and paying VAT.

The HMRC notice continues with advice on buying boats post-Brexit.

If you are buying a used pleasure craft from a company that is registered for VAT purposes in the UK, you should ensure that the invoice separately shows the VAT that the company has charged you for the supply of the pleasure craft,” HMRC said. If you are buying from a business that does not charge VAT on the transaction, or from an individual in the UK, and the seller states that UK VAT has previously been paid on the watercraft, you should obtain proof from the seller that the VAT has previously been accounted for.

The notice also covers customs requirements for recreational owners traveling to or from the U.K. with their boats.

It answers questions about flying the “Q” flag, notifying National Yachtline, and what goods must be declared, including prohibited and restricted “foodstuffs.”

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English Channel
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Bay of Biscay
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Gulf of Lion
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6
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Gulf of Hammamet
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Eastern Atlantic
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15
2.5
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Bay of Biscay
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1.2
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2.5
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Gulf of Lion
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2.5
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Bay of Biscay
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6
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32
60
4
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3.5
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13
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Cote d'Azur
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12
Italy
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10
9
Greece
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2.3
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English Channel
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160
18
8
Italy
Ionian Sea
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20
10
Croatia
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55
12
Spain
Balearic Islands
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250
12
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250
12
2.5
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English Channel
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740
35
4
Spain
Costa Daurada
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710
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2.5
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Bay of Biscay
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340
25
4
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16
2.5
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Cote d'Azur
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3.5
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60
18
2
Croatia
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252
25
8
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Costa del Maresme
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146
60
4
Greece
Ionian Sea
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85
50
5,9
Germany
Baltic Sea
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100
30
8
Greece
Ionian Sea
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1210
12
3
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English Channel
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25
5
Greece
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167
140
6
United Arab Emirates
Persian Gulf
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25
2.5
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Ionian Sea
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140
70
7
Italy
Tyrrhenian Sea
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241
190
9
Spain
Costa Daurada
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295
20
5
Spain
Costa Brava
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250
60
4
Italy
Mediterranean
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220
26
4
Croatia
Adriatic Sea
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30
20
7
Croatia
Adriatic Sea
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748
60
11
Spain
Costa Blanca
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283
40
4
Croatia
Adriatic Sea
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20
40
4
Turkey
Mediterranean
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800
35
5
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Mediterranean
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500
60
2.5
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13
3
Greece
Aegean Sea
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850
40
3
Croatia
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300
24
3
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Tyrrhenian Sea
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390
60
5
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Balearic Islands
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405
30
3
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Tyrrhenian Sea
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200
20
4
Tunisia
Gulf of Gabes
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900
150
15
Spain
Costa del Azahar
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700
35
5
Montenegro
Adriatic Sea
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50
13
2.3
Italy
Adriatic Sea
Marina Jehan Ango
540
27
5
France
English Channel
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700
30
7
Italy
Adriatic Sea
Marina di Portorosa
100
45
4
Italy
Ionian Sea
Marina Saint-Denis-d’Oléron
700
15
25
France
Bay of Biscay
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120
15
2
Italy
Tyrrhenian Sea
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240
20
3
Spain
Mediterranean
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308
60
7
Spain
Costa Brava
Marina Trébeurden
700
16
3
France
English Channel
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20
150
5.5
Greece
Ionian Sea
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347
20
4
Turkey
Mediterranean
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70
60
4
Greece
Aegean Sea
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400
33
4.5
Italy
Tyrrhenian Sea
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380
60
5
Croatia
Adriatic Sea
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120
40
8
Italy
Tyrrhenian Sea
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70
60
9
Greece
Aegean Sea
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70
60
3
Greece
Aegean Sea
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204
18
2
Portugal
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585
25
3
Spain
Costa del Azahar
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578
50
5
Spain
Balearic Islands
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454
110
5
Turkey
Aegean Sea
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5
9
4.5
Greece
Aegean Sea
Marina di Albarella
455
25
4
Italy
Adriatic Sea
Marina Vieux
180
14
5
France
Bay of Biscay
Marina Rovinj
196
17
3
Croatia
Adriatic Sea
Marina Puerto Deportivo Tomás Maestre
1700
30
3
Spain
Costa Blanca
Marina Berth Procida
491
50
3
Italy
Tyrrhenian Sea
Marina Lega Navale Italiana
447
35
4
Italy
Ionian Sea
Marina Piccola Poetto
350
22
2.7
Italy
Mediterranean
Marina Bandol
1600
50
3.2
France
Gulf of Lion
Marina Moulin Blanc
1460
20
4.5
France
Bay of Biscay
Marina San Marco
118
20
5
Italy
Adriatic Sea
Marina Club Náutico Oliva
350
12
2
Spain
Costa del Azahar
Marina de Cassy et Vieux Port de Taussat
100
12
2.5
France
Bay of Biscay
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450
45
8
Spain
Eastern Atlantic
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200
15
2
Italy
Ionian Sea
Marina Palaiochora
3
60
3
Greece
Aegean Sea
Marina Samos
280
50
6
Greece
Aegean Sea
Marina Marmaris Adaköy
200
150
2
Turkey
Mediterranean
Marina St Quay Port d’Armor
1030
25
4.5
France
English Channel
Palm Cay
194
33
3.6
The Bahamas
Bahamas
Marina Le Havre Plaisance
1150
18
3
France
English Channel
Marina Concarneau
291
60
2.5
France
Bay of Biscay
Marina Albatros
44
15
5
Turkey
Mediterranean
Marina Club Náutico lo Pagán
424
14
2
Spain
Costa Blanca
Marina Port Toga
350
36
4
France
Tyrrhenian Sea
Marina Agios Kosmas
337
80
4
Greece
Aegean Sea
Marina Douarnenez Tréboul
490
14
3
France
Bay of Biscay
Marina Palmižana
180
24
5
Croatia
Adriatic Sea
Marina Puerto Sherry
842
70
4
Spain
Eastern Atlantic
Marina Club Náutico de San José
243
18
6
Spain
Costa de Almeria
Marina Sitias
10
60
6
Greece
Aegean Sea
Marina Port Toussaint Rochiccioli
235
20
1.5
France
Mediterranean
Marina Corbieres
200
50
3
France
Gulf of Lion
Marina Preko
87
20
4
Croatia
Adriatic Sea
Gluecksburg Schausende Marina
169
14
2.5
Germany
Baltic Sea
Marina Blue Lagoon
64
21
4
St Vincent and the Grenadines
Caribbean Sea
Marina Puerto Deportivo del Este
227
30
3
Spain
Costa del Sol
Marina Stella
84
30
3
Italy
Adriatic Sea
Marina Formentera Mar
90
30
3
Spain
Balearic Islands
Marina Grimaud
285
34
3
France
Cote d'Azur
Marina Club Nautico de Ponce
168
23
7
Puerto Rico
Caribbean Sea
Marina Denia
404
6
6
Spain
Costa Blanca
Marina Porto Raphael
50
40
5
Italy
Tyrrhenian Sea
Marina Bloc
60
20
0.8
France
Bay of Biscay
Tanja Marina Bay
1400
90
8.5
Morocco
Gibraltar
Marina Porto Cervo Marina
720
100
7
Italy
Tyrrhenian Sea
Marina di Porto San Giorgio
824
30
5
Italy
Adriatic Sea
Marina Zlarin
20
14
1
Croatia
Adriatic Sea
Sporthafen Amrum
55
18
2
Germany
Halligen
Marina Haliguen
1150
20
2.5
France
Bay of Biscay
Marina Puerto Deportivo de Caleta de Vélez
274
25
4
Spain
Costa del Sol
Marina di Ravenna
1074
30
4
Italy
Adriatic Sea
Marina Gaios
5
9
6
Greece
Ionian Sea
Marina Nydri
222
60
5
Greece
Ionian Sea
Marina Arzal Camoël
1082
20
3
France
Bay of Biscay
Marina Costa Corallina
200
10
2
Italy
Tyrrhenian Sea
Marina Porto Turistico di Castelsardo
330
28
3.5
Italy
Mediterranean