The article discusses how adopting Article 59 bis of Directive 2006/112/EC would allow Spain to exclude from VAT the portion of charter fees earned in international waters, aligning its rules with France and Italy. Currently Spain applies a flat 21 % VAT to all charter fees regardless of itinerary. The author highlights the feasibility of implementing this measure using satellite geolocation for accurate itinerary certification.
It allows the exclusion from VAT taxable income of the part of the charter fee that occurs in international waters.
Spain applies the general 21 % VAT rate to 100 % of charter fees when the vessel is made available in national territory, regardless of itinerary.
France and Italy have already exercised this option, making it a differentiating element in their yachting offerings.
Article 70.1.9 of the VAT Law defines the location based on where the yacht is made available to the client.
Satellite geolocation solutions can certify the percentage of navigation time spent in international waters, ensuring traceability and legal certainty.
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Marosa · 4 days ago
Marosa announces a webinar on 28 January 2026 covering invoicing and VAT compliance across Europe and Latin America, focusing on regulatory developments up to 2030. The session will feature experts Alexia García, Matt Ayton, and Daniela Lavin, and will provide guidance on integrating invoicing and VAT compliance for businesses operating in both regions.
RTC Suite · 5 days ago
Spain’s December 2025 draft law transposes the first wave of the EU ViDA directive, tightening OSS rules, clarifying the €10,000 distance‑sales threshold, and expanding non‑Union OSS scope. It also introduces a representative requirement for non‑EU businesses seeking VAT refunds and sets transitional measures for call‑off stock and energy supplies. The draft signals that the most significant e‑invoicing and digital‑reporting mandates will arrive in 2030 and 2035.
Global VAT Compliance · about 7 hours ago
The Romanian National Agency for Fiscal Administration (ANAF) has set key filing dates for January 2026, covering VAT registrations, returns, social contributions, withholding tax, and One‑Stop‑Shop (OSS) submissions. The deadlines vary by taxpayer type and transaction profile, with specific dates for quarterly VAT taxpayers, registration changes, and December 2025 related filings.
OpenEnvoy · about 9 hours ago
Ukraine requires all VAT‑registered businesses to issue electronic invoices in XML format and submit them to the Unified Register of Tax Invoices before sending them to recipients. Public sector suppliers must use e‑invoicing for all transactions, with digital signatures mandatory and invoices archived for three years.
Comarch · about 9 hours ago
Ukraine requires electronic invoicing for taxpayers with annual revenue above UAH 1 million, and mandates SAF‑T reporting for SMEs since 1 Jan 2023 and for large enterprises since 1 Jan 2022. The Cabinet adopted a two‑year experimental e‑TTN project on 30 May 2024, which will become mandatory after the trial period, eliminating paper consignment notes.
TheLocal · about 13 hours ago
The Danish government is debating a VAT cut on food, with Prime Minister Mette Frederiksen favoring a general reduction rather than eliminating VAT on fruit and vegetables. The Moderates propose scrapping VAT on fruit and vegetables, while the Liberals have not set a specific cut amount. The government says a full cut cannot be implemented by this year's elections due to technical reasons.
