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Back to Regulations


How does VAT on APA work in Italy?June 2016

Is VAT due on delivery and redelivery fees?
Yes, VAT is due on delivery/redelivery fees and is payable at the same percentage as on the charter fees.
Can I purchase duty-free goods and services (APA) in Italy?
Yes. APA includes two types of expenses:
  1. Expenses to cover charterer's personal needs (like restaurants, taxis, supermarket supplies, landside trips) and
  2. Expenses which are VAT exempt because items/services were purchased duty – free and paid and invoiced to the owning company (like fuel, other provisioning, etc.)
In the first case, no further VAT is due since its typically paid at source. In the second case, VAT must be added at the same percentage as the VAT paid on the charter fees.
What is the fuel book?
Last year new rules were implemented  for non-EU registered yachts.
Before bunkering the yacht must apply for a Fuel Book from Customs. The application must be supported by the commercial Certificate of Registry and prove that the yacht is in free circulation in the EU (SAD Form). A Fuel Book is then issued by Customs.
In order to take on duty-free fuel, the Captain must submit the Fuel Book and an executed charter contract to the bunkering company. The charter departure and bunkering dates must be close together.
Does VAT registration mean I will have to pay other taxes in Italy in addition to VAT?
No, VAT registration for a non-resident trader does not in itself imply the existence of a permanent establishment in Italy. The owning company will not be liable for any Italian tax other than VAT due on charter activities.