VAT of tourist cruise ships – Restricted coastal vessels in territorial waters, with partial charter conditions

• The applicant, according to an advertising brochure of the sailing group “”, was making planned excursions to the island of Thira with the simultaneous provision of food and drinks.
• The applicant exempted half of its gross income from VAT (except for the second quarter of 2016 and the second quarter of 2017 which exempts part of the gross income from VAT) applying the exemption provisions of article 22 paragraph 3 of POL.1156 / 1997 .
• The ship “” was touring – sea excursions, charters for leisure purposes, in the territorial waters of the country.
• According to the revenue and expenditure book for the management periods 30/03 – 31/12/2016 and 01/01 – 31/12/2017, the applicant issued daily a number of receipts for the services of a handwritten executive, which shows that the tours that took place with her boat was of limited duration and did not concern multi-day charters (Yachting).

Source: taxheaven.gr

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