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The rules governing the European Union VAT system on goods and services are contained in the 6th EU VAT Directive. All 27 EU Member States must incorporate the VAT Directive into their domestic VAT laws although there are certain opportunities to apply derogations.

The VAT Directive provides the framework for determining the scope, place of supply, taxable amount, etc. of VAT. In addition, commercial yachts also need to comply with national and international martime legislation governing operations, safety at sea and pollution.

Click on a country to get more information more about commercial yachting operations in Croatia, France and Monaco, Italy and Spain.