In regards to our recent news about the VAT exemption regime applicable to vessels chartering in Italy, the Italian Revenue Office (Agenzia Delle Entrate), according to the new Italian Budget Law 2021, has finally issued and released the necessary guidelines and declaration form to fulfill and file with electronical transmission.
The assigned number and details of the protocol attesting the successful transmission to the Revenue Office digital system must be kept on file and indicated in the invoices of the suppliers.
As a consequence of this, starting from 15th August 2021, the current procedure (the paper form to send to the Supplier) to obtain the VAT exemption will no longer be valid.
Please find below (also litsted into our DOWNLOAD area”) the Protocol RU-0151377 published on 15th June 2021 by The Italian Revenue Office along with the relevant guidelines.
Before executing the electronic transmission of the declaration form to the Italian Revenue Office, the owning company will need to perform the necessary calculation to confirm the +70% of trips at the international waters (high seas) as well as it needs to always keep the related evidences and documental proofs in case of any control or official audit (contracts, copy of the logbook, AIS data or data extracted from any other electronic on-board navigation, invoices and receipts) by the Authorities.
We point out that very strict penalties and sanctions are foreseen in the event of an official audit by the Italian Tax Authorities in the case that the owning company will not be able to demonstrate what has been declared. on this end, we strongly recommend to always keep on file for a minimum of 6 years all the necessary evidences confirming what it has been declared to the tax Authority on the electronic declaration form.
Yacht Welfare is at your disposal to provide further details.
Italy is sailing again! With his last DPCM (Decree of the
President of the Council of Ministers) released on May 16th 2020 the
Italian Prime Minister expressly authorised the possibility to sail in Italy within
the region of residence. This rule will last until 2nd June.
As of June
3rd 2020 the regional limit will fall and it will be possible to freely
sail around all the Italian coasts.
Also – not
less important – from this date June 3rd) the Italian Government
will reopen the borders to all EU citizens without the need to spend quarantine
This is the
clear sign that the Mediterranean summer 2020 is finally started.
sector has received the go-ahead for the measures to be taken for the
resumption of the charter activity.
measures consist in very simple procedures, most of which are now widely known
has been confirmed that a COVID-19 test will be required for the charter’s
permanent crews, who will need to deal with many different guests, especially
on large yachts.
Ministry has pointed out that in pleasure yachting the individual
responsibility is the essential element in making social distancing measures
a. interpersonal distance of at least one meter
b. avoiding close contact
c. proper sanitization of spaces
d. nose and mouth protection for passengers
make it clear that the rules published by the Ministry regard pleasure
yachting, chartering, renting as well as the management of ports and marinas.
Below you will find the key points to respect when sailing in Italian waters.
/ PLEASURE YACHTS
measure remains the “social distancing”. As you all know this means
that persons need to stay at least one metre from each other, unless they are
part of the same family or live together.
Even the relatives, if not living together, must respect the social distance of one person for each linear metre of the boat. The provision of personal protective equipment for passengers and the use of surface sanitizer are also mandatory.
/ CHARTER YACHTS
preventive rules for private vessels apply to yachts engaged in charter
activities. Only persons living in the same family are allowed to stay together
in the same cabin.
is required to sanitize all the yacht’s areas, including the engine room and
services. Owners are also obliged to provide adequate supplies of sanitizing
products as well as information signs, written in several languages, to make
the charterer and his guests aware of the necessary social and hygienic
measures to take.
specific measures must be adopted by the crew; let’s see which ones.
crews have the obligation to use masks and gloves and any other protective
equipment depending on the type of the boat and the particular circumstance, for
instance during mooring, unmooring, bunkering and towing operations.
– being called in some cases to carry out first aid actions (as in the case of
the Captain for whom the elementary first aid course and BLS is compulsory) – there
should be the obligation to undergo a preventive (before boarding the yacht)
and periodical first aid test at COVID-19, the result of which must be duly kept
each member of the crew is mandatory the measurement of the temperature on a daily
must also implement the prevention of unauthorized access to the ship to
strangers, while in port or at sea.
generally live in the same house are allowed to share accommodation in the same
Also for guests the general rules on social distancing and interpersonal prevention measures apply (i.e. one person per meter of the linear length of the boat, including crew members, unless the guests live together).
PORTS AND MARINAS
The managers of Italian marinas must provide their ports with special information signs, written both in Italian and English language, on the measures of conduct to respect, the use of personal protective equipment (PPE/DPI), the installation of sanitizing dispensers on the docks, the limitation of movements, bans on gatherings and the respect for social distancing.
AND SYSTEM RULES
mandatory to comply with the regulations for travel within the Region and
between Regions and the respect of international anti-contagion laws during
navigation outside national territorial waters.
As this is changing for the better day-by-day we strongly recommend all of you to stay tuned to our website www.yachtwelfare.it/news to know the latest updates.
For what is
concerned to the VAT due on Italian charters, UCINA (Confindustria Nautica, the
Italian Marine Industry Association) is still dealing with the Italian
Authorities to postpone the application of the new law (see here for more info www.yachtwelfare.it/somegoodnews). Everything leads to the hope that
Italy will quickly join the decision taken in France, repealing the provisions
contained in the new law and giving continuity to the old flat rate reduction
percentages scheme (i.e. taxation at 22% on 30% of the agreed Charter Fee for
yachts over 24 metres, equal to the “quick” rate of 6.6%) in order to
guaranteeing “certainty” for operators in the yachting sector,
especially now that they have just started their activity again after this
extraordinary situation and encouraging yachts to come to the Mediterranean for
the charter season.
know that the old legislation (flat-rate reductions on Charter Fee) will still be effective
in Italy until the publication by the Italian Tax Office of appropriate
provisions containing the clear list of methods and means suitable to
demonstrate the effective use of the service outside the European Union.