Skip to main content
Your expert

Fiscal and Legal Yachting Navigation

FLYN-YACHTING helps yacht owners and captains confidently navigate legal and tax requirements while maximizing tax savings through a reliable tracking system and reports certified by maritime experts.

— 12 NM —
What is tracking?

Certificates built from the actual navigation

FLYN YACHTING uses the AIS system on your yacht and its tracking software, developed specifically by maritime experts to meet the needs of the yachting industry, to produce certificates and reports approved by the French authorities, which help you to comply with customs, tax, social security and maritime navigation regulations, and to minimise risks.

Detailed supporting evidence of compliance with regulatory criteria is issued in the form of reports and certificates based on calculations relating to the vessel’s itinerary.

FLYN-YACHTING allows fiscal representatives, owners, charter brokers, charter managers and more to make substantial savings.

VAT

VAT Mechanisms for Commercial Yachts

Commercial yachts operating in the Mediterranean may benefit from two major VAT mechanisms:

  • VAT Reduction on Charter Fees

    The VAT taxable base may be reduced according to the time spent outside EU territorial waters during a commercial charter. France and Italy are the two main countries to apply this rule.

  • French & Italian Commercial Exemptions (FCE & ICE)

    Eligible yachts may benefit from VAT exemptions on certain goods and services, provided that at least 70% of their annual commercial trips qualify as “high seas” trips.

FLYN-YACHTING provides legal, tax and operational services, including fiscal trip tracking, VAT reduction calculations, continuous monitoring of the annual 70% ratio, and documentary evidence to support customs and tax matters.

Learn more
— 200m —
Our products & services

A certificate for every navigation situation

View all services
News & Events

News & Events

All news
Newsletter

Subscribe to our newsletter

Regulations, VAT, anchoring, boat shows: get the FLYN-YACHTING news straight to your inbox.

This form opens your email client with a pre-filled subscription request.

FAQ

Frequently asked questions

The questions shipowners, captains, charter managers and fiscal representatives ask us most often.

What is FLYN-YACHTING fiscal tracking?

FLYN-YACHTING uses the AIS installed on the yacht and its tracking software, developed by maritime experts, to reconstruct each voyage: routes, stopovers, distances, sailing times, border crossings, territorial waters, ports, shipyards and anchorages. This data is cross-referenced with the applicable regulations to produce certificates and reports approved by the French authorities.

How is VAT calculated on a charter contract departing from France or Italy?

The taxable base is reduced in proportion to the time spent outside EU territorial waters during the commercial operation. From the AIS points, FLYN-YACHTING calculates the time spent in the various national and international waters, then determines the taxable base and the effective VAT rate. The starting rate is that of the country of departure: 20% in France, 22% in Italy. France and Italy are the two main countries applying this rule.

What is the 70% rule (FCE and ICE)?

Eligible yachts may benefit from VAT exemptions on certain goods and services provided that at least 70% of their annual commercial trips qualify as “high seas” trips. In France, reaching 70% or more qualifying trips over the calendar year classes the yacht as a high-seas vessel; in Italy the threshold must be exceeded and the definition of a trip differs (one trip per commercial operation).

How long can a non-EU yacht stay in the EU without paying VAT?

18 consecutive months in the EU fiscal territory, under the temporary admission regime. The vessel must leave EU waters before that deadline; failing this, VAT is due on the value of the vessel. It is therefore strongly advised to evidence the exact date of entry into EU waters, which sets the start of the 18-month period.

How do you prove that a sale took place in international waters?

FLYN-YACHTING issues a certificate specifying the exact time window during which the yacht was in international waters, including, where applicable, its origin from a third country. A detailed map, the boundaries of territorial waters, the points of entry and exit and the complete list of positions (longitude, latitude, date and time) are attached. Cross-referencing the date and time on the certificate of sale with the attestation demonstrates how the sale qualifies.

What if the yacht is not equipped with AIS?

For yachts not equipped with AIS, it is recommended to provide a continuous record of GPS navigation together with the relevant extracts from the navigation log. Our experts check these elements against the declarations of the shipowner or captain.

What is the difference between the Regular and Premium packages?

The Regular package automatically delivers, at the end of each commercial operation, AIS position tracking, real-time access to fiscal data during the cruise and an automatic report of the taxable base. The Premium package adds the services of a navigation expert: full assistance before and during the cruise, a report with charts and evidence of navigation, a certified report valid for any tax audit, a cumulative annual 70% report, and an alert for anchoring in prohibited or restricted areas in French territorial waters.

Does FLYN-YACHTING replace my fiscal representative?

No. The FLYN-YACHTING suite of products and services does not replace your advisors, agents or tax representatives: it complements their expertise by automating complex and repetitive analyses and by providing them with accurate, reliable and well-documented navigation data. It remains the responsibility of the professional ordering the product to ensure that the yacht’s tax, customs and commercial status complies with the required conditions.

Are your analyses automated?

With the exception of certain real-time alert services, no FLYN-YACHTING analysis is fully automated. Every product and certificate is drawn up, verified and countersigned by a navigation expert: behind every product, there is an expert.

How far back can your navigation history go?

Depending on requirements, our certificates can cover anything from a few hours to several years of navigation history. Our technology relies on a database of nearly 80 million yacht positions, which also makes it possible to reconstruct and document a situation retrospectively in the context of an audit or a dispute.

— DOCK —

A question, a quote or a demo?

Our navigation experts will get back to you shortly to review your situation.