According to our guidances recently released, it is confirmed that the Italian Customs Authority (Agenzia Dogane Monopoli) has allowed the use of an exemption on excise duty fuel for charter vessels, according to its Provision N. 199336 from 28th May 2021 (please see below to download it).
According to this, the bunkering of duty free fuel in Italy is still possible.
Also yachts can benefit from the exemption of VAT too.
Please find below our comprehensive chart to find out if you have the necessary requisite to bunker in exemption of excise and VAT.
Given the new ruling by MYBA in regards to the APA (for more info see also here www.yachtwelfare.it/clarifications-on-apa-june-2016) the VAT collected on the expenses to meet navigation requirements, such as fuel and oil for the engines and on-board systems, needs to be remitted to the Italian Revenue Office along with the VAT collected on the Charter Fee.
To that end the amount of VAT raised by such expenses is to be immediately wired to Yacht Welfare at the end of the charter.
Yacht Welfare, on behalf of the yacht’s owner, will issue a separate invoice for APA which is required to regulate the hereinbefore mentioned operations.
For this reason there is undoubtedly a need to receive the APA report, duly fulfilled by the yacht’s Captain and countersigned by the Charterer, within the shortest time right after the disembarkation of the charter.
For the sake of clarity Yacht Welfare hereby informs all its Clients that penalties and delay fees will always apply for any late remittance of VAT raised by the expenses paid with APA.
The rumors spread in the last days by the operators in the yachting industry about the taxations in Italy on the fuel taken for a charter are just hot air.
We have been officially noticed that the Circular No.10/D Reference Number RU 67167, raised by the Italian Customs Office (Agenzia delle Dogane) on 14 July 2014, goes in direct conflict with the EU laws and rules for what is concerned to the operations of import/export and purchases between EU/EU and EU/non-EU nations.
Many of the local Customs Offices (e.g. Viareggio, Sanremo, etc.) are already not adopting this rule.
In all cases, if for any reason the new rule will find application into the Italian law, the yacht importation (in total exemption of VAT) will be the most valid solution which will put all non-EU ship’s owner companies in the position to get duty free fuel in Italy.
In fact, in accordance to Art. 68 from DPR No. 633/72 and on the base of the Official Questioning 95/E from 14 March 2008, which clearly states that: “Pertanto, l’acquisto o l’importazione di navi da diporto dotate delle caratteristiche di cui sopra può avvenire in regime di non imponibilità, ai sensi del già citato art. 8-bis, a condizione, ovviamente che le medesime siano effettivamente utilizzate dal soggetto acquirente in attività di noleggio come previsto dalla normativa in materia (…) “ it is limpid that the importation practice is not subject to taxation. This means that if any non-EU ship’s owner company needs to import its yacht in Italy no VAT will apply on the yacht’s declared value.
For any additional info please call or email us at email@example.com.
with specific regards to the yacht’s provisions (fuel, lube oil, food, drinks, spare parts, deck supplies, etc.) and maintenance works on board, for and during a charter subject to the Italians laws and rules, we hereby inform you that from 22nd April 2014, as per our Official Petition 903-13/2014-Art.11, law 27th July 2000, No. 212, filed with the Agenzia Delle Entrate (Italian Revenue Office) on 23rd January 2014, it became official that PROVISIONING is not taxable as per Art. 8-bis, paragraph-1, letter-d) of DPR 633/1972 (Presidential Decree). All the suppliers must head the invoices for PROVISIONING tax free under the ship’s owner company’s name with the Italian VAT code collected by the Fiscal Representative. After, therefore, the charterer is allowed to use APA to refund the ship’s owner company for the PROVISIONING costs. Please send an email to firstname.lastname@example.org for more detailed info.