Discusión: Brexit iva Italia
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  #7  
Antiguo 11-11-2021, 15:46
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In case the boat to be purchased at the above-mentioned time was located in a non-EU terriotory, for instance the United Kingdom, in order to import the vessel into Europe, it is necessary to pay VAT.
In case on Decemeber 1, 2020 at 11 pm UTC the boat was located in the territory of one of the 27 EU Member States, it shall be considered free to move (having the European status) and will be allowed to move freely for all the time it remains within the EU 27, as long as it can be proved that the vessel was stationed within the EU 27.
It is essential to get and keep all the documents which demonstrate that the boat was stationed in the territory of the EU at the moment in which the transition period ended.

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