Yacht VAT Compliance for Commercial Operations
Calculation and justification of the VAT rate applicable to each leg of a charter or transport agreement, through to the final invoice wording.
Learn more
VAT & 70%
70% Rule Yacht VAT Compliance — High Seas Qualification
Counting and certification of qualifying international commercial voyages against the 70% high-seas threshold.
A yacht’s commercial regime (VAT exemption on purchase, tax-free fuel) requires at least 70% of voyages to be performed outside territorial waters — “high-seas navigation”. FLYN-YACHTING counts and certifies the qualifying voyages.
The 70% rule
A voyage is deemed “high seas” when it leaves territorial waters, beyond 12 nautical miles. The ratio of qualifying voyages over all voyages of the year must reach 70%.
The count relies on objective criteria (FCE — French Commercial Exemption — and ICE) and on the reality of the recorded positions.
Deliverable
- Annual count of qualifying / non-qualifying voyages
- Certification of the 70% ratio (FCE & ICE)
- Cumulative report over all voyages, valid for any audit
Go further
Related services
Yacht VAT Compliance Reports & Regulatory Studies
Specific reports, mapping and bespoke studies addressing a particular regulatory question.
Learn moreA question, a quote or a demo?
Our navigation experts will get back to you shortly to review your situation.