TAX REPRESENTATION FOR VESSEL CHARTERS

DEPARTING FROM FRANCE & OTHER E.U CONTRIES

Your Fiscal Partner for a safe Tax processing

WHY DO YOU NEED A FISCAL

REPRESENTATIVE?

WHY DO YOU NEED EASYTAX?

FOr SEvErAl YEArS vAT HAS TAkEN AN iNcrEASiNglY impOrTANT rOlE WiTHiN THE YAcHTiNg SEcTOr iN E.U cOUNTriES.

After Italy, it is now France’s turn to implement the Bacino Charter Company ruling (sentence n° C-116/10 ECJ). Along with Article 148 of the 2006/112/EC Directive, VAT is due on the hire of vessels for leisure purposes.

As per article 56 of the 2006/112/EC Directive, the place of taxation is the location where the vessel is actually put at the disposal of the customer. Therefore, it is compulsory for yacht owning companies to appoint a tax Representative in each concerned Member state.

Article 59 of the 2006/112/EC Directive allows a reduction of Vat taxable basis (use and enjoyment of services outside EU). Depending on the Member state, the conditions may differ.

Selecting a reliable tax Representative is of the upmost importance.

mAkE SUrE THAT YOUr vAT ObligATiONS Will bE HANDlED bY:

a tax Representative with over 15 year experience.

■ Experts on VAT regulations advice.

■ An experienced team providing a top-level service and working closely to provide the easiest tax process you can imagine.

■ A company who can accommodate your needs for charter departure from other EU countries thanks to their reliable partnership.

■ A Tax Representative with partner companies involved in the yachting sector for over the past 40 years (customs brokerage, training courses such as our “VAT and Yachting” session).

WHAT EASYTAX Will DO FOr YOU?

■ Getting a VAT number on behalf of your company

■ Providing direct representation to the Tax Administration

■ Collecting and checking charter documents

■ Assisting with VAT issues: procedures and payments

■ Processing mandatory accounting & issuing charter invoices

■ Preparing and submitting VAT returns

■ Paying VAT duties

■ Providing compliance with Customs and VAT legislation

EASYTAX mAkES iT THE EASiEST prOcESS YOU cAN imAgiNE

vESSEl OWNErbrOkEr & YAcHT mgEr.

cApTAiN

FiScAl AUTHOriTY

Solid experience is required to deal with rules and regulations in the yachting business

For detailed information on our services please contact our Yachting department:

ContaCt:

EASYTAX - BP3098 - Nice la Plaine 1Avenue Emmanuel Pontremoli - 06299 Nice CEDEX 3

Tel.: + 33 (0)4 93 72 53 33 Fax: + 33 (0)4 93 72 53 41

Email: charter@easytax.fr

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