CHARTER IN FRANCE
· The Operator must be VAT- registered in France;
· The applicable standard rate is 20% for charter parties for private use starting in France. The rate is reduced under the strict condition that the voyage includes per guest list a visit of the high sea outside the 12 miles zone;
· VAT-exemption only applies to charter-parties for professional use;
· If running under the VAT-exemption statute, the condition precedent to any charter stays the application to the FCE-rules;
· There is none French VAT to be paid for charter-parties starting from other EU-member states.
Alternative: Maritime Cruise Agreement
· Applicable VAT rate 10%
· Fixed cruise itinerary and fixed guest list
Tax- free fuel:
· VAT exemption available under the respect of the condition that over the civil year 70% of the voyage goes outside of the 12 miles zone.