CLAUDIA´S
MANGUSTA 92 Claudia’s is a fine example of the famous Mangusta 92 series and is the penultimate yacht built of this series. Claudia’s is a 28.27m Mediterranean sport
THE EYB COUNTRY GUIDES · France
Understand the EU new-boat tests, delivery records and fiscal certificate without relying on an advertisement's tax label.
Boat VAT France starts with the transaction, not with a description saying the yacht is used or tax paid. A purchase between EU countries has specific new-transport rules that can include a previously owned boat. The parties should establish the route, the yacht's documented characteristics and the evidence available at delivery. This guide explains the official classification and paperwork, with practical recommendations for obtaining a qualified tax adviser's assessment before committing.
The material concerns the verified EU boat regime and its supporting documents. It does not give a blanket answer for every domestic sale, business transaction or non-EU import. Current requirements should be confirmed with the relevant tax office and a qualified adviser, using the actual boat and purchase history. For anything this guide does not cover, email us at info@europeanyachtbrokers.com for the latest information.
Key facts at a glance
That BOFiP presentation defines a boat as new for EU exchanges if delivered within 3 months of first service OR if it has navigated for less than 100 hours; the tests are alternative.
DGFiP BOFiP, new transport VAT regime ·That BOFiP presentation says every buyer, including a non-taxable private individual, acquiring a qualifying new means of transport from another EU member state is liable for acquisition VAT in France.
DGFiP BOFiP, new transport VAT regime ·That July 2026 guidance assesses the new-transport definition at delivery and requires boat navigation hours then; if the transport has never been used, the invoice must state that absence of use.
DGFiP BOFiP, new transport EU sale invoices ·That BOFiP guidance allows further documentary checks and states that, where a private purchaser's EU acquisition is taxable, the tax office endorses the certificate only after collecting the VAT due.
DGFiP BOFiP, EU acquisition fiscal certificate ·That March 2024 guidance states that the specific new/used transport definitions concern EU exchanges only; domestic transactions, imports and exports retain their own definitions.
DGFiP BOFiP, used goods definitions ·Section 1
An advertised used yacht can still count as a new means of transport for an acquisition between European Union countries. BOFiP identifies boats longer than 7.5 metres within this special regime, subject to exclusions for the specified commercial, industrial, professional fishing and rescue vessels. As practical advice, begin with the actual boat and the transaction route rather than the wording of the advertisement. Ask a qualified tax adviser to establish whether this is a domestic sale, an EU acquisition or an import before deciding which definition controls the purchase.
For the EU regime, BOFiP treats a boat as new when delivery occurs within 3 months of first entry into service, or when it has navigated for less than 100 hours. These are alternative tests. As practical advice, obtain evidence of the first authorisation to navigate and of navigation hours at delivery. Engine hours alone should not be substituted casually for the navigation history without the adviser confirming the evidence. A yacht that looks mature or has been owned previously still needs the specific tax classification to be checked.
BOFiP says acquisitions of new means of transport are taxed in the destination EU country. It expressly includes private individuals among buyers liable in France when acquiring the qualifying new boat from another EU country. As a practical recommendation, ask for a written explanation of the proposed invoice and French payment arrangements before completion. Do not conclude that a private seller removes the special regime, or that a purchase without tax on the foreign invoice means no tax is due at the destination.
Broker tip: Practical recommendation: give your tax adviser the transaction route, boat length, first-service evidence and navigation history. Obtain the applicable classification and payment plan in writing before agreeing that the purchase price settles every tax question. Our guide on how to import a boat into France covers a related point.
Boat insurance and tax paperwork on a desk.
Covered boat length
Section 2
For a qualifying new boat delivered from France to another EU country, the current BOFiP invoice guidance requires an invoice even from an occasional seller. The guidance published in July 2026 states that it must identify the seller and buyer and their respective addresses, plus the destination member state. As practical advice, ask the adviser to prepare the boat-specific invoice requirements before the handover appointment. These are rules for the stated cross-border new-transport transaction, not an assertion that every domestic private sale uses the same invoice framework.
The official invoice guidance calls for complete identification of the means of transport. For boats it includes length, maximum speed, engine power where applicable and the date of the navigation authorisation, alongside the general identifying information and foreign registration where it exists. As practical advice, compare those details with the actual boat and its records. An attractive description of the yacht is useful for marketing but should not be allowed to stand in for the identifying information needed to explain the tax treatment of the particular delivery.
The tax definition is assessed at delivery. BOFiP therefore requires the navigation hours at that date to appear on the invoice or equivalent document; a boat never put into use needs a statement that it has not been used. As practical advice, agree how the delivery record will be supported before the boat changes hands. Keep the dated evidence with the invoice and the tax file, and have the adviser address any planned sailing between signing and delivery rather than assuming that the hours recorded earlier remain the final figure.
Broker tip: Practical recommendation: have the adviser check the invoice before signature and agree a delivery record identifying the yacht and its use. Keep the evidence supporting the classification with the completed sale and tax documents. A related question is answered in our guide on how to register a boat in France.
Port customs office at a harbour.
Occasional seller invoice
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Section 3
BOFiP explains that a purchaser of transport from another EU member state must have the fiscal certificate endorsed by the tax administration. The buyer states whether the acquisition is taxable and any VAT due. Its guidance distinguishes the certificate for a VAT-identified purchaser using periodic returns from the certificate for a private or other non-habitual taxpayer. As practical advice, ask the competent tax office to confirm the current boat procedure and the appropriate form before using an online route or instructions intended for a car.
The official supporting file includes the original and a copy of the invoice or equivalent sale document identifying the transport and the taxable base, and a foreign registration certificate where the boat was registered abroad. For a vessel intended for French registration, the guidance also calls for the original foreign-flag deregistration certificate. As practical advice, arrange the seller's cooperation before payment and ask the receiving office which records must be supplied. A missing foreign document should be resolved through that office rather than replaced with an unsupported assertion in the contract.
The commentary says a certified translation may be required where a document in another language raises doubt or is not understood. It also explains that the office can request further information and, if the acquisition is taxable, endorses the private purchaser's certificate only after collecting the VAT due. As practical advice, allow the evidence review and payment confirmation to inform the handover plan. The researched guidance does not provide an actual processing time, and a broker's timetable should not be presented as an official promise of immediate clearance. No blanket VAT conclusion is established for domestic private sales, business margin arrangements, non-EU imports or an individual yacht's historic tax status. No standard VAT percentage, refund outcome, fiscal-certificate processing time or payment deadline is quoted without separately checking the applicable current transaction rules. For these, email us at info@europeanyachtbrokers.com for the latest information.
Broker tip: Practical recommendation: ask the competent tax office for the current boat-specific submission requirements. Collect originals and any required translation early, and coordinate the payment and endorsement evidence with the adviser before setting a firm handover date. See also our guide on how to buy a boat in France.
Tablet showing a boat valuation beside a model yacht.
Fiscal certificate declaration
BOFiP fiscal-certificate guidance published 2 September 2015 requires the EU-acquisition purchaser to state whether the acquisition is taxable and any VAT due on the certificate endorsed by the administration.
Source: DGFiP BOFiP, EU acquisition fiscal certificateThat BOFiP guidance lists invoice/sale-document original and copy, foreign registration where applicable, and original foreign-flag deregistration for vessels intended for French registration among the supporting documents.
Source: DGFiP BOFiP, EU acquisition fiscal certificateThat BOFiP guidance says a certified French translation may be required where foreign-language documents create doubt or their content is not understood.
Source: DGFiP BOFiP, EU acquisition fiscal certificateThat BOFiP guidance allows further documentary checks and states that, where a private purchaser's EU acquisition is taxable, the tax office endorses the certificate only after collecting the VAT due.
Source: DGFiP BOFiP, EU acquisition fiscal certificateSection 4
BOFiP's used-goods guidance clarifies the converse EU test: delivery must be more than 3 months after first service and the boat must have navigated at least 100 hours to count as used under that definition. It also explains that these transport definitions apply only to EU exchanges, with domestic transactions, imports and exports retaining their own definitions. As practical advice, have the adviser classify the actual route first. Avoid taking the word used in a listing as a complete explanation of the tax rules for every possible buyer.
For the length test, the official guidance measures length overall between the extreme points of the boat's permanent structure and excludes forward and aft appendages that are not permanently attached. As practical advice, obtain the documented measurement and ask the adviser about any borderline case rather than rounding an advertised dimension. This guide does not convert an approximate model description into a tax conclusion, nor establish a blanket exemption for smaller yachts. A boat outside this particular regime still requires assessment under the rules governing its own transaction.
The Maritime Ministry's current registration checklist requires a fiscal certificate for a boat longer than 7.5 metres acquired in another EU country. As practical advice, connect the tax and registration files before arranging delivery, and retain the invoice, certificate and supporting history together. The registration requirement does not replace the adviser's analysis of the VAT position. For domestic sales, business margin arrangements or a boat brought from outside the EU, obtain a case-specific answer; this guide makes no claim that an old invoice alone settles every subsequent tax question.
Broker tip: Practical recommendation: keep the tax classification, invoice evidence and registration checklist together. Ask a qualified adviser for a case-specific opinion where the route, seller's status or boat history differs from the EU new-transport examples explained here. Readers often go on to our guide on what it costs to sell a boat in France. Owners living abroad can read our guide on whether a non-resident can sell a boat in France.
Boat registration at a marina office.
Used EU transport test
Practical support
Peter Mattey is a yacht broker at European Yacht Brokers with a BA in Law. He is not a French lawyer: for French law and tax we refer you to a locally qualified adviser. What we can do is help you plan the transaction, put the right questions to the other side and spot gaps in the paperwork before you commit.
If you are buying or selling a boat in France, tell us about the boat and the area through the enquiry form on this page and a broker will reply. For anything this guide does not cover, email us at info@europeanyachtbrokers.com for the latest information.
The handover of a boat at the dock.
Your questions
Yes, the special EU new-transport definition can cover a previously owned boat. The official age and navigation-use tests are alternative, so the ordinary description used does not decide the result. As practical advice, provide the adviser with the first-service record, navigation history and delivery arrangements, and have the actual cross-border purchase assessed before relying on the seller's tax description. (DGFiP BOFiP, new transport VAT regime)
No, private status does not remove the stated special regime for an EU acquisition of a qualifying new means of transport. BOFiP expressly includes private individuals among buyers liable in France. As practical advice, obtain a written explanation of the transaction's classification and the proposed tax payment route before completion, rather than assuming that the absence of VAT on a foreign invoice settles the destination-country liability. (DGFiP BOFiP, new transport VAT regime)
The official invoice guidance assesses the new-transport definition at delivery and requires the boat's navigation hours at that date. As practical advice, arrange a dated handover record and support it with the available navigation evidence. Ask the adviser to address any use between signing and delivery, so that the completed tax file reflects the actual delivery rather than an earlier marketing description. (DGFiP BOFiP, new transport EU sale invoices)
Collect the invoice or equivalent sale document and the applicable foreign registration records, with foreign-flag deregistration where required for French registration. The tax office can require further information or a certified translation where necessary. As practical advice, confirm the current boat-specific file with the competent office before submission and coordinate the seller's cooperation while the parties can still obtain the missing originals. (DGFiP BOFiP, EU acquisition fiscal certificate)
No, BOFiP states that these specific new/used means-of-transport definitions concern EU exchanges. Domestic transactions, imports and exports retain their own definitions. As practical advice, identify the route and the parties' status before applying an age or navigation test, and obtain case-specific advice for a domestic sale or non-EU import rather than extending this guide's EU classification to a different transaction. (DGFiP BOFiP, used goods definitions)
This guide only includes facts checked against official sources. For anything it does not cover, email us at info@europeanyachtbrokers.com for the latest information, and ask a locally qualified adviser to confirm the position for your own boat.
Ready when you are
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Check it yourself
Official tax commentary, version published 12 September 2012, opened 3 October 2026; boat-specific passages used.
Official tax commentary, version published 1 July 2026, opened 3 October 2026; boat-specific passages used.
Official tax commentary, version published 2 September 2015, opened 3 October 2026; boat-specific passages used.
Official tax commentary, version published 20 March 2024, opened 3 October 2026; boat-specific passages used.
Official guidance updated 17 July 2026: registration, ownership changes, documents and online services.
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