The article discusses the different VAT territoriality criteria for leasing, renting, and chartering of pleasure boats based on whether the service recipient is a taxable entity or a private consumer. If the service is provided to a taxable entity, VAT is determined in the recipient’s country. The determination is more complex for services provided to final consumers. The article also mentions the applicability of these rules to long-term rentals (over 90 days) and discusses additional assistance services provided in the context of boat leases.
Source: eutekne.info
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