The 2021 budget law integrates the regulation of operations similar to exports including the sale of ships by clarifying, for the purposes of VAT legislation, when a ship is considered to be used for navigation on the high seas.
It is established that subjects who intend to make use of the right to make purchases or imports without paying the tax must certify the condition of navigation on the high seas by means of a specific declaration. It also provides for the corresponding sanctioning discipline and defines the aspects of the procedure to be followed to avoid the imposition of VAT.
News also in relation to the proof that pleasure boats, chartered in B2C relations, have been used outside the EU.
Source: commercialistatelematico.com
