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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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652
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5
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168
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7.9
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450
30
7
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1.5
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9
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180
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40
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110
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4.5
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159
45
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44
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5
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Mediterranean
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30
20
7
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1030
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4.5
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English Channel
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825
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491
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1500
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100
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248
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686
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80
45
5
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360
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2
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404
6
6
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200
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4
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210
25
3
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50
60
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745
30
4
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489
30
2.6
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200
15
5
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Baltic Sea
Marina Port de Girolata
86
25
3
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Mediterranean
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1100
60
5
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250
55
16
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200
12
1.8
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Costa Blanca
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50
13
2
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167
15
2
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Balearic Islands
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110
40
4
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Ionian Sea
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226
60
1.5
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Balearic Islands
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226
24
6
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240
35
4
France
Gulf of Lion
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110
90
8
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Mediterranean
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760
40
7.5
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Ionian Sea
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1.5
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132
12
2
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Eastern Atlantic
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20
4
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475
32
4
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30
20
1.5
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Prüßsee
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268
18
3
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380
24
4
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Mediterranean
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780
25
2.8
Germany
Baltic Sea
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180
20
5
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Tyrrhenian Sea
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60
8
Greece
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305
35
3
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129
60
2
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Costa Daurada
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400
25
4.5
Germany
Baltic Sea
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530
70
20
Turkey
Aegean Sea
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400
24
5.5
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1140
60
5
Spain
Costa del Sol
Marina Club Náutico Villajoyosa
330
60
6
Spain
Costa Blanca
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354
50
4.5
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Mediterranean
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490
35
3
Italy
Mediterranean
Myrina Marina
5
9
7
Greece
Aegean Sea
Marina Puerto Deportivo de Viveiro
235
30
3
Spain
Bay of Biscay
Marina Blue Lagoon
64
21
4
St Vincent and the Grenadines
Caribbean Sea
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100
60
3.5
Greece
Aegean Sea
Marina Wendtorf
850
20
3.5
Germany
Baltic Sea
Marina Palaiochora
3
60
3
Greece
Aegean Sea
Marina Club Náutico Punta Lagoa
335
39
8
Spain
Eastern Atlantic
Marina Old Port of Cannes
650
50
6
France
Cote d'Azur
Marina Zea
670
150
9
Greece
Aegean Sea
Marina Base Nautica Flavio Gioia
280
60
5
Italy
Tyrrhenian Sea
Marina di Cortellazzo
124
15
1
Italy
Adriatic Sea
Yachthafen Ancora
1400
35
4
Germany
Baltic Sea
Marina di Baia Vallugola
150
24
2.8
Italy
Adriatic Sea
La Marina de Valencia
900
150
15
Spain
Costa del Azahar
Marina Real Club Nàutico de Adra
178
12
3
Spain
Costa del Sol
Marina Ouistreham Port de Caen
720
25
4
France
English Channel
Sporthafen Wellingdorf
170
14
5
Germany
Baltic Sea
Marina Dierhagen
45
15
2.3
Germany
Baltic Sea
Marina Wiek
150
18
3
Germany
Baltic Sea
Marina Carnon
740
20
2.5
France
Gulf of Lion
Marina Porto Antico
270
75
7
Italy
Mediterranean
Marina Stella
84
30
3
Italy
Adriatic Sea
Marina Porto Turistico Int.Le Di Rapallo
400
40
2.5
Italy
Mediterranean
Marina Porto Minore
100
60
3
Italy
Mediterranean
Marina Chiaiolella
60
40
3
Italy
Tyrrhenian Sea
Marina Kalamata
250
25
3
Greece
Ionian Sea
Marina di Olbia
270
80
5
Italy
Tyrrhenian Sea
Marina Vasilikí
20
150
5.5
Greece
Ionian Sea
Marina San Vito
165
24
3.5
Italy
Adriatic Sea
Marina Club Náutico de Aguilas
175
13
3
Spain
Costa Blanca
Marina Concarneau
291
60
2.5
France
Bay of Biscay
Stadthafen Eckernförde
137
14
8
Germany
Baltic Sea
Marina Saint Marine
770
25
2.5
France
Bay of Biscay
Marina Lauterbach
400
20
4
Germany
Baltic Sea
Marina Santa Lucia
1574
25
3
France
Cote d'Azur
Marina d’Arcachon
2700
15
4
France
Bay of Biscay
Sporthafen Gelting Mole
450
18
3.7
Germany
Baltic Sea
Marina Club Nàutic d’Arenys de Mar
440
25
5
Spain
Costa del Maresme
Marina Port de Portixol
280
12
1.5
Spain
Balearic Islands
Marina di Punta Ala
885
28
4.5
Italy
Tyrrhenian Sea
Marina pšd Zenta
874
15
8
Croatia
Adriatic Sea
Marina Fertilia
120
35
3.6
Italy
Mediterranean
Marina Porto Albania
700
75
0
Albania
Adriatic Sea
Marina Formentera Mar
90
30
3
Spain
Balearic Islands
Marina Grimaud
285
34
3
France
Cote d'Azur
Marina Crozon-Morgat
750
14
2.5
France
Bay of Biscay
Marina Nydri
222
60
5
Greece
Ionian Sea
Marina Agios Nikolaos
255
70
3
Greece
Mediterranean
Marina Port Ginesta
1442
30
4
Spain
Costa Daurada
Marina Mali Losinj
84
18
5
Croatia
Adriatic Sea
Marina di Santa Marinella
285
22
3
Italy
Tyrrhenian Sea
Marina Rab
142
20
5
Croatia
Adriatic Sea
Marina di Portoscuso
395
25
4.5
Italy
Mediterranean
Marina Koper
70
60
5
Slovenia
Adriatic Sea
Marina L’Hospitalet de l’Infant
572
18
3
Spain
Costa Daurada
Marina Puerto Deportivo de Sancti Petri
92
12
2
Spain
Eastern Atlantic
Böbs Werft Yachthafen
120
25
4
Germany
Baltic Sea
Marina Porto Di Andora
865
16
4
Italy
Mediterranean
Marina Port de Cavallo
230
35
1.5
France
Tyrrhenian Sea
Marina Porto di Savona
160
18
6
Italy
Mediterranean
Marina de La Duquesa
328
20
3
Spain
Costa del Sol
Marina Puerto Deportivo de Estepona
445
35
4
Spain
Costa del Sol
Tanja Marina Bay
1400
90
8.5
Morocco
Gibraltar
Marina di Loano
900
77
5
Italy
Ligurian Sea
Marina Port Toussaint Rochiccioli
235
20
1.5
France
Mediterranean
Marina Penfoul Bénodet
680
20
2.5
France
Bay of Biscay
Marina Port Tarraco
64
160
9
Spain
Costa Daurada
Marina Rovinj
196
17
3
Croatia
Adriatic Sea
Marina Langballigau
220
18
3
Germany
Baltic Sea
Marina ECE Saray
460
60
10
Turkey
Mediterranean
Yacht Club Großenbrode
168
14
2.7
Germany
Baltic Sea
Marina Baia Caddinas
120
15
2
Italy
Tyrrhenian Sea