APPLICATION OF VAT TO SHIP SUPPLIES IN EU PORTS
SİRKÜLER NO: 6.12 / 773-598 = 06/10/2021
Üyesi bulunduğumuz FONASBA' dan 06.10.2021 tarihinde almış olduğumuz e- posta mesajı aşağıdaki gibidir.
Dear All,
Our Brussels representative, Frank Janssens has notified us that the European Commission (DG-TAXUD) has been looking into the application of VAT to ships. There are different formalities for handling VAT liabilities on Union and non-Union goods, especially in cases where a vessel makes multiple calls in EU ports before finally departing the Union. Whilst responsibility for ensuring VAT compliance lies primarily with the ship supplier, the guidance produced by TAXUD may be of interest to ship agents and Frank has provided us with a copy of the current guidance, attached.
ECASBA members may therefore wish to circulate this information to their member companies.
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Vapur
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Emin
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