sail-world.com
 
 
News Home Cruising Australia Cruising USA Cruising Canada Boats for Sale Sail-World Racing Photo Gallery FishingBoating
Photo Gallery FishingBoating Video Gallery Newsletters
Sail-World.com : Demystifying Croatian requests for taxation documents on yachts
Demystifying Croatian requests for taxation documents on yachts

'Croatia -a popular EU cruising destination'    .

Boat owners are facing demands from the Croatian authorities for unfamiliar documentation; the RYA explains why and what action it is taking.

Any EU country has the right to ask for evidence of the 'community status' of a boat whilst it is in the EU, as it is the boat’s community status which entitles the owner to move it freely through the EU. In order for a boat to obtain community status, it must be VAT-paid (or deemed VAT-paid) and any applicable customs duty must have been paid.

The majority of EU countries seldom conduct such checks. Where checks are made, for boats of EU-origin the VAT invoice showing the amount of VAT that was paid and that the vessel was originally purchased in the EU (and was therefore not subject to customs duty) is usually sufficient evidence of the boat’s community status. For imported boats, evidence of payment of VAT and customs duty (if any) on import is required.

Why is Croatia demanding that boat owners have a T2L?
The requirement to be EU VAT paid has extended to Croatia since it acceded to the EU on 1 July 2013. In addition to requiring evidence of the VAT status of the boat, however, the Croatian authorities are also requiring separate evidence of the boat’s status for customs purposes before accepting that the boat has community status.

Despite the fact that the VAT invoice is also evidence of the boat’s status for customs purposes, we are informed that the Croatian authorities are insisting that boat owners have a T2L in addition to any VAT paperwork.

What is a T2L?
A T2L document is not normally issued to boats sold new within the EU as it is designed to establish the community status of a boat which has been imported. It can however be issued retrospectively by HMRC if a C88 (Status) form is properly completed. The form is validated by HMRC, which provides evidence that the boat it relates to is of EU origin and thus establishes its status for customs purposes.

Unacceptable situation
Marinas and shipping agents inspecting paperwork have been demanding a T2L for pleasure craft that will never have been issued with a T2L because they are of EU origin and therefore had community status from the outset.

A notice to vessel owners issued by Croatian Customs acknowledges that documents other than a T2L are acceptable to prove community status (e.g. a VAT invoice), but Croatian Customs is not ensuring that people inspecting paperwork (presumably on its behalf) understand this.

The RYA considers the situation pleasure craft owners find themselves in to be unacceptable. They are being penalised for not having a document which they have not and should not ever have been given.

Croatian Customs will not accept anything other than a T2L to prove community status and they are demanding this evidence in unusual circumstances such as requiring it before allowing owners to store their boat ashore.

RYA action
The RYA is currently lobbying the EU Commission and HM Revenue and Customs (HMRC) in an effort to encourage them to persuade the Croatian authorities to take a more pragmatic approach.

HMRC has indicated to the RYA that it will be taking the matter up on behalf of UK boaters and the RYA understands that HMRC will be contacting both Croatian Customs and the EU Commission.

Obtaining a T2L
It should not be necessary to obtain a T2L prior to going to Croatia, but any RYA member wishing to apply to HMRC for a T2L can contact T2L@rya.org.uk to obtain the necessary form and instructions on how to complete it, which the RYA has produced based on information received from HMRC.

The original hard-copy form has to be submitted to HMRC so it is not possible to provide it electronically. Please provide your RYA membership number and postal address when contacting us.


by RYA


  

Click on the FB Like link to post this story to your FB wall

http://www.sail-world.com/index.cfm?nid=123880

1:55 PM Sun 29 Jun 2014GMT


Click here for printer friendly version
Click here to send us feedback or comments about this story.







Sail-World Cruising News - local and the World



You scratched my seagrass! by Steven Katona, Newport, RI
















The Galley Guys take on the Vancouver International Boat Show by Greg Nicoll with Frank Leffelaar and Friends,


Are you ready to enter that marina? by Captain John Jamieson, Florida














Remember to properly dispose of obsolete distress beacons by Australian Maritime Safety Authority,




World ARC fleet bids farewell to Bali by World Cruising Club,
















World ARC crews in Bali by World Cruising Club,


Could your sailing navigation use a tune-up? by Captain John Jamieson, Florida










Ocean Cruising Club celebrates 60th Anniversary with record gatherings
The Boat Cookbook
La Grace - Flagship of Africa-Europe Challenge in 2014
Indian Ocean-wide tsunami exercise to test readiness
Blue Planet Odyssey - Aventura makes landfall at St John’s
18 anti-piracy weapons for ships to fight pirates
World ARC fleet now arriving in Bali
Governor’s Cup Yacht race - Great for cruisers and racers alike
Cowes Breakwater causes new tidal flow
EU Naval flagship- frigate assist yacht twice maydays in pirate zone
An offer a Galley Guy cannot refuse
Dinghy Safety - More to think about
World ARC fleet to enter Indian Ocean for the first time
What can you do to prevent electrocution and ESD?
Pack this sailing gear for 'hands-free' lighting
Salty Dawg Rally Seminar Series planned October 8 in Annapolis
Europe tightens up on skippers competency certification
World ARC fleet departs Darwin under full sail
NOAA expedition discovers ship’s timepiece silent for nearly 200 years
Blue Planet Odyssey - Northwest Passage gate opens
A Cruising Guide to the Dominican Republic 6.0 now available   
BNS Leopold I to commence counter-piracy operations   
Africa Europe Challenge introduces 'Spectator's Package'   
Wanted youth circumnavigators on a 'Voyage of Imagination'   
Niagara-on-the-Lake, a popular cruising destination in Canada   
The crowd-pleasing comforts of catamaran cruising   
Death by Dinghy   
'Sailing Stones' of Death Valley seen in action for the first time   
Coast Guard searching for two boaters near St. Petersburg   
20 coral species listed as threatened under the Endangered Species Act   
Shanghai to San Francisco in under 2 hours via supersonic sub   
PSP Southampton Boat Show 2014 - 2 for £24 ticket offer ends soon   
A case of crossed wires? A shocking situation!   
How amazingly awe-inspiring the Arctic really is   
New atlas provides thorough audit of marine life in the Southern Ocean   
European Odyssey boats arrive in Lanzarote + Video   
Multiagency rescue at Dunraven Bay + Video   
Canal Boating in the Alsace with the Galley Guys   
World ARC fleet arrives in Darwin   
Dangers of the Dinghy trip back to your boat   


For this week's complete news stories select    Last 7 Days
   Search All News
For last month's complete news stories select    Last 30 Days
   Archive News







Sail-World.com  


















Switch Default Region to:

Social Media

Asia

Australia

Canada

Europe

New Zealand

United Kingdom


http://www.sail-world.com/event_images/image/Twitter_logo_small.png http://www.sail-world.com/event_images/image/FaceBook-icon.png  http://www.sail-world.com/event_images/image/RSS-Icon.png

United States

Cruising Northern

Cruising Southern

MarineBusiness World

PowerBoat World

FishingBoating World

 

Contact

Commercial

News

Search

Contact Us

Advertisers Information

Submit news/events

Search Stories/Text

Feedback

Advertisers Directory

Newsletter Archive

Photo Gallery

 

Banner Advertising Details

Newsletter Subscribe

Video Gallery

Policies

 

 

 

Privacy Policy

 

 


Cookie Policy

 

 



This site and its contents are © Copyright TetraMedia and/or the original author, photographer etc. All Rights Reserved.  Photographs are copyright by law.  If you wish to use or buy a photograph, contact the photographer directly.
XLXL NEW CRU NH
LocalAds   DE  ES  FR  IT