Le 30 janv. 2023 à 20:42, Marek Cho <scrapp@...> a écrit :

All supplies to boats of foreign flag are free of VAT. Even if it is under temporary importation. Supplier must make export declaration to customs (IE529) and he gets confirmations that goods has left when you leave (IE599) or if he is more aware of law he may use  other solution for equipment :

Let us remind you that the possibility of applying the 0% VAT rate for the supply of parts and equipment built-in or used for operation:

 

vessels used for navigation on the high seas and carrying passengers for reward or used for commercial, industrial or fishing purposes

marine rescue ships and lifeboats used at sea,

vessels used for inshore fishing

, which is the implementation of art. 148 lit. c) Directive 2006/112/EC of the Council of 28 November 2006 on the common system of value added tax (hereinafter: Directive 112) and functioning in the VAT Act since its adoption in 2004.