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Terms of Sale

General Conditions of Service

Service contract — FLYN fiscal and legal yacht-navigation follow-up service. This document defines the service provided by FLYN-YACHTING, its conditions and the data required. The example below applies to the product “VAT calculation for a transport contract”.

The FLYN-YACHTING report

Subject to the provision of certain elements of the commercial activity, the detailed report delivered to the owner, manager or captain includes:

  • The VAT rate applicable to the commercial transport contract with regard to the itinerary followed, analysed leg by leg where disembarkation and embarkation take place during the cruise.
  • The number of trips counting towards the 70% “high-seas navigation” criterion, with a value of 1/1 for each international trip and 0/1 for a national trip.

Responsibility of the shipowner

It is the responsibility of the shipowner or their representative to ensure that:

  • its flag and registry authorise it to carry out this commercial activity;
  • the fiscal status of the yacht complies with the rules of the countries visited;
  • it complies with the European and national requirements for tax exemption of its supplies (the so-called 70% rule);
  • it is able to present proof of the preceding points as well as the type of stopover made.
  • A simple anchorage with no commercial operation ashore (no purchase of goods or services) is fiscally considered as navigation in territorial waters. FLYN-YACHTING carries out no verification of these documents, neither a priori nor a posteriori.

Data required before departure

  • Identity of the yacht: name, flag, length, beam, MMSI number, IMO number if applicable.
  • Place and time of commencement of commercial navigation and nature of the contract (transport / charter).
  • VAT withheld in the contract (international, national or mixed).
  • Planned itinerary (list of ports or anchorages with start and end times).
  • Place and time of the end of commercial navigation.

Commercial events during the cruise

  • Place and time of the beginning and end of any stopover at the “homeport” constituted by a new passenger embarkation and/or a final passenger disembarkation.
  • Place and time of the beginning and end of any transit stopover abroad.
  • AIS positions of the yacht — continuous navigation data, with a minimum accuracy of approximately one point every 15 minutes.

Customer commitments

  • Transmit the necessary information during the cruise, in particular the different types of stopovers and embarkations/disembarkations.
  • Ensure the continuous transmission of the yacht’s AIS positions, possibly supplemented by the position information transmitted to FLYN-YACHTING.
  • Pay FLYN-YACHTING 50% of the amount due before the start of the contract, this amount covering the purchase price of the data for the period.
  • Pay FLYN-YACHTING the balance and any VAT upon delivery of the cruise report.

FLYN-YACHTING commitments

  • Produce a report in accordance with the contract specifications, by analysis of the data.
  • Provide this report within 48 hours of the yacht’s return to the port of disembarkation or, failing the required data, within 48 hours of its complete provision.
  • Upon proper completion of the contract, destroy — in accordance with the GDPR — all documents and data provided by the customer, keeping only one copy of the final report.