Tanis von der Mosel – European Yachting Lawyers

VAT proof for your boat: why Union goods status is what matters

Looking for proof of VAT for your yacht? Or wondering whether your boat is “VAT paid”? In both cases, what usually matters is not the VAT itself but your boat’s Union goods status under customs law. We review it as lawyers and, if the result is positive, issue a lawyer-reviewed status document on Union goods status.

No automatic “legacy burden” – a past VAT issue does not automatically stay attached to the boat

One concern comes up particularly often in practice: that VAT which may not have been paid at some point in the past “sticks” to the boat like a permanent defect and is automatically passed on to each new owner as a risk of subsequent taxation.

Stated in such general terms, this is not correct. In a private sale between private individuals, VAT that may not have been paid in the past, or can no longer be proven today, does not remain a permanent burden attached to the boat. Merely by acquiring ownership, a buyer does not automatically take over someone else’s earlier VAT liability.

Whether and to what extent VAT issues may become relevant depends on the specific taxable transaction concerned – not generally on the mere change of ownership as such. Exceptions and special cases are possible and should be examined individually. Regardless of this, the question that really matters for purchase, sale and customs checks is usually your boat’s Union goods status under customs law – and that is exactly what we check for you.

VAT proof, VAT paid, EU-taxed – what do these terms actually mean?

Many boat owners speak of “VAT proof”, “VAT-paid status” or say that their boat must be “EU-taxed”. These terms are understandable – but they do not precisely describe the legal question that matters.

Whether VAT was ever paid on a boat is a VAT question. Whether your boat has Union goods status under customs law today, and whether you can reliably prove it, is a separate customs question. An old invoice showing VAT can be an important indication – but it does not automatically settle the question of today’s Union goods status.

The European Commission itself points out that there is so far no uniform EU-wide proof for this. This is exactly where we come in.

How we proceed

  1. Enter your details and upload your documents – digital, secure and confidential.
  2. Your evidence is reviewed, including an AI-assisted preliminary check.
  3. Legal verification of your individual case by a lawyer.
  4. If the result is positive: preparation of the lawyer-reviewed status document on Union goods status.
  5. On request: application for a T2L customs document; if needed, representation before the customs authority.

Why a lawyer-reviewed status document is more than “VAT proof”

Under customs law, there is no such thing as “VAT proof” in this sense. What matters is a reliable, lawyer-reviewed assessment of your Union goods status – based on your existing documents and your boat’s history. This status document can be used throughout Europe and, on request, supplemented by a T2L customs document confirmed by the competent customs authority.

What you can rely on

  • ✓Reviewed by a lawyer – specialised in yacht law
  • ✓Representation guarantee: If a customs authority challenges our legal assessment, we represent you out of court – at no additional legal fees
  • ✓Reviewed on the basis of the European Commission’s guidance
  • ✓Digital, secure and confidential

Frequently asked questions

Is “VAT proof” the same as Union goods status?

No. Whether and when VAT was paid is a VAT question. What usually matters for purchase, sale and customs checks is your boat’s separate Union goods status under customs law.

Is my boat “VAT paid”?

“VAT paid” is not an official term but a colloquial description. Instead, we check the specific Union goods status of your boat that is relevant under customs law, based on your documents and the boat’s history.

What if I no longer have a VAT invoice?

A review can be worthwhile even without an invoice. We assess what can reliably be derived from the available documents and your boat’s history.

What do I receive at the end?

If the result is positive, you receive a lawyer-reviewed status document on Union goods status. On request, we also assist with applying for a T2L customs document from the competent customs authority.

Is this an official document?

The status document itself is not issued by a customs authority. It is a lawyer-reviewed assessment of your case. A T2L customs document, by contrast, is confirmed by the competent customs authority.

Have your Union goods status checked now

Online, secure and confidential – get started in a few steps.

Further reading: T2L status document · FAQ · Our fees