practical overview of VAT (TVA) rules for yachts in France π«π·
β 1. EU VAT status (most important)
- A yacht is either:
- β VAT paid in the EU β free circulation in EU waters (including France)
- β VAT not paid β considered non-EU (temporary import)
πͺπΊ 2. If VAT is PAID (EU yacht)
- You can:
- Moor in France freely
- Use the yacht without time limits
- Sell it within the EU without re-paying VAT
- You must have:
- Proof of VAT payment (invoice, import document)
π 3. If VAT is NOT PAID (non-EU yacht)
- You can use Temporary Admission (TA):
- β± Max 18 months in EU waters
- π€ Must be used by non-EU resident
- After 18 months:
- Must leave EU waters (e.g., Turkey, UK, Montenegro) and re-enter
β οΈ If rules are broken β VAT becomes due (~20% in France)
π§βπΌ 4. Residency matters
- EU resident using non-VAT-paid yacht = problem
- Can trigger immediate VAT liability
- Non-EU resident = OK under TA rules
πΌ 5. Commercial yachts (charter)
- Can benefit from:
- VAT exemptions or reduced VAT on fuel/services
- Must be:
- Properly registered as commercial
- Operated under strict rules
π«π· 6. French specifics
- Standard VAT rate: 20%
- French customs are strict, especially on:
- Residency
- Usage (private vs commercial)
- Duration in EU waters
Legal Statement β Distribution and VAT / Customs Status
U-ONE Brand Distribution in France and International Markets
iSupply.fr (hereinafter referred to as the βDistributorβ), a company established and operating under French law, acts as an authorized distributor of the Polish brand U-ONE, specializing in the design and supply of RIB vessels.
The Distributor is responsible for the promotion, sale, and delivery of U-ONE vessels on the French market as well as internationally, including territories outside the European Union.
VAT and Registration Status of Vessels
U-ONE vessels may be sold under different fiscal and registration frameworks depending on the Buyerβs status and intended use:
1. Private Vessels β Non-EU Registration
Certain vessels may be:
- Sold as private yachts
- Registered outside the European Union
- Delivered and/or located within French territorial waters under applicable customs regimes
In such cases:
- The vessel is considered non-EU goods
- EU VAT (TVA) is not paid nor applicable at the time of sale
- The vessel may operate under Temporary Admission (TA) conditions, subject to compliance with EU customs regulations
Customs (Douanes) and Temporary Admission
The use of non-EU registered yachts within French and EU waters is governed by European Union customs regulations, notably:
- Temporary Admission regime allowing use for up to 18 months
- Vessel must be used by a non-EU resident individual or entity
- The yacht must not be subject to commercial activity within the EU unless properly declared and authorized
Failure to comply with these conditions may result in:
- Immediate liability for French VAT (currently 20%)
- Potential customs penalties and enforcement actions by French authorities (Douanes)
Buyer Responsibility
The Buyer acknowledges and agrees that:
- It is their sole responsibility to ensure compliance with:
- VAT obligations
- Customs regulations
- Registration and flag requirements
- The Distributor (iSupply.fr) shall not be held liable for:
- Misuse of the vessel under EU law
- Incorrect declarations or regulatory breaches by the Buyer
Disclaimer
This statement is provided for general informational purposes only and does not constitute legal or tax advice. Buyers are strongly advised to consult with:
- A qualified maritime lawyer
- A customs (Douanes) specialist
- A tax advisor
prior to purchase, registration, or operation of any vessel.
Order & Delivery Process
Selecting your model and configuration typically takes around 3 hours. During this time, all available options will be explained, and their advantages will be tailored to your specific needs.
Some models are available in stock, in which case delivery typically takes 3β5 days. For new custom configurations, production and delivery may take up to 1 month.
To confirm your order, an 80% prepayment is required as part of the purchase agreement. This prepayment is non-refundable in the event of order cancellation.
Transportation is usually charged separately and takes approximately 5 days within the EU, depending on the destination.
Delivery is the final step and includes the formal handover and signing of the delivery protocol.
π«π· PRIVATE REGISTRATION (Pleasure use)
β Who can register
- EU citizen or EU company
- Non-EU possible (with structure/domiciliation)
π Main steps
- Prepare documents
- Bill of sale / invoice
- CE certificate (very important for RIBs)
- ID / company documents
- Proof of address
- Insurance
- Register online
- Official portal: demarches-plaisance.gouv.fr
- Receive registration certificate
- This replaces old βfrancisation + registrationβ
- Put registration number on hull
- Mandatory for navigation
π° Taxes
- Annual tax (ex DAFN) for:
- boats >7m or >22 hp
β Key facts (PRIVATE)
- Mandatory for most motor boats (including RIBs)
- Needed for insurance, marina, resale
- No inspection usually if <24m
COMMERCIAL REGISTRATION (Charter / professional use)
β Who can register
- French or EU company
- Must operate professionally (charter, transport, services)
π Additional requirements
- Commercial status declaration
- Professional insurance
- Safety equipment certification
- Possible inspection (unlike private boats)
- Crew compliance (EU % sometimes required)
Basic rules of Warranty
The vessel is covered by a 2-year warranty on the hull and a 1-year warranty on the Honda outboard engine.
All onboard equipment is covered under the respective manufacturer warranties, while installation is covered by the U-ONE brand warranty.
Can be use for Water Sports ?
Yes, the vessel can be used for a variety of water activities such as wakeboarding, diving, and sport fishing.
Please note that certain activities may require the skipper to hold additional certifications or licenses, depending on local regulations and the type of use (private or commercial).
We recommend checking applicable requirements in your area to ensure full compliance and safe operation.
What license do you need ?
βPermis bateau cΓ΄tierβ (Coastal License)
β What it allows:
- Boats with engine >6 HP
- Navigation up to 6 nautical miles from coast
β± Course time
- Usually 2β3 days
- Theory + short practical session
π° Cost
- Around β¬250 β β¬500
ICC β International Certificate of Competence
π Best option for international use
- Recognized across Europe
- Accepted in:
- France
- Spain
- Italy
- Charter companies
Summary for U-ONE RIB:
- France β Coastal license
- Spain β PER recommended
- Italy β License if >40 HP
- International β ICC best solution

