Where the VAT was demonstrably paid by an individual in the EU?

If you, as an EU resident, want to evade VAT then you are punishable. This with all its consequences. For example: High fine and seizure of the vessel.

As an EU citizen, you buy a good in the EU. The seller must charge and remit VAT to you according to the rate of the country of delivery. The flag does not determine VAT….

Because of the Brexit, the UK is considered a third country. The flag is not the determining factor here, but the residence of the owner.
(a) The owner must have personal ties outside the EU;
(b) The vessel must be registered outside the EU…;
(c) Use in the EU is for private purposes.

No, this is even prohibited. If you are an EU resident, you must comply with the applicable VAT rules.

Proof that VAT has been paid is the invoice that the supplier delivers to the buyer. This invoice must meet the requirements as stated in Council Directive 2010/45/EU of 13 July 2010 amending Directive 2006/112/EC on the common system of value added tax as regards invoicing rules.

As a result, you are guilty of fraud. This is heavily charged to you because you deliberately want to avoid VAT. As an EU tax resident, you must comply with EU tax rules.

As an EU resident, you are not exempt from VAT and must import the vessel. If you, as a non-EU resident, meet the conditions of Temporary Importation then you can apply for that scheme. You must report to Customs and after verification, you will be issued an 18-month permit to stay in the EU.

On anything you buy here or for the maintenance of the vessel, you always have to pay VAT in the EU. If you have a Temporary Import Permit, you can sail freely in the EU for 18 months. After those 18 months, you must temporarily leave the EU and report back to Customs upon arrival. You can then get another permit. Provided you still meet the conditions. De totale tijd is beperkt tot 10 jaar. See https://ec.europa.eu/taxation_customs/system/files/2018-04/rules_for_private_boats-faq_en.pdf

Again, the VAT receipt is the invoice issued by the seller. If the seller is a merchant, he must provide you with an invoice with the VAT. Or a so-called margin invoice.

There is no exemption for these vessels. Vessels before, in use and built in the EU on Jan. 1, 1985, are considered to have been paid within the European Community. This applies to the countries that formed the EU in 1993. For countries admitted later, the 8-year deadline for accession applies. If major adjustments have been made, this does not apply. Then VAT status will have to be demonstrated.

As mentioned earlier: the invoice from the supplier/seller to the buyer (individual). The so-called B2C (Business to Consumer) transaction. Proof from the competent authority that can certify that the VAT was paid and not recovered. In the Netherlands, this is the Landelijk Team Jachten in Vlissingen.

Simply put: NO. Registration is not related to tax status. The definition of export is: “Bringing Union goods out of the customs territory of the Union. Union goods leaving the customs territory of the Union must be placed under the export procedure.” You must therefore file an export declaration.

It depends. If you export the vessel, an export declaration must be made and signed off by Customs as proof that the vessel has left the EU. This allows the supplier/seller to prove that the vessel was delivered correctly without VAT and outside the EU. Simply put: If you enter an EU member state, then you are bringing a good into the EU and so there is. You must pay the VAT on the spot.

First, why are you buying a vessel with VAT? You are going to export and use the vessel outside the EU! So there is export so 0%. No, you will not get the VAT back. The vessel was purchased in an EU country, right? Do you also not pay VAT at a restaurant or when you buy a book?

Again, you will not get a refund of the VAT paid. You buy the good in the EU including VAT.

Again, you are importing a good into the EU. VAT and any customs duties must therefore be paid on those imports. No account is taken of any taxes paid outside the EU.

YES, If you are audited, you must prove that the VAT was paid in the EU. The invoice you received is the proof or statement of the competent authorities. Upon entering the EU, Customs is authorized to check whether you are entitled to the Returned Goods Exemption as an EU resident

These countries do not belong to the EU and, like the current UK, these are referred to as “third countries.