Rules

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Circular 49/E dated June 7th 2002 and Circular 43/E dated September 29th 2011 clearly explain how to comply with the law and the principles how VAT applies. See also the VAT Application Table.

Type of yacht and of its length Percentage of the total Charter Fees subject to VAT at 22% Real VAT Rate %
Motor Yacht – length over 24 metres 30 % 6.60 %
Sailing Yacht – length over 24 metres 30 % 6.60 %
Motor Yacht – length between 16,01 and 24 metres 40 % 8.80 %
Sailing Yacht – length between 20,01 and 24 metre 40 % 8.80 %
Motor Yacht – length between 12,01 and 16 metres 50 % 11.00 %
Sailing Yacht – length between 10,01 and 20 metres 50 % 11.00 %
Motor Yacht – length between 7,51 and 12 metres 60 % 13.20 %
Sailing Yacht – length up to 10 metres 60 % 13.20 %
Motor Yacht – length up to 7,5 metres 90 % 19.80 %

You can read in full the above laws into our Download section here.


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