VAT and Import Disputes

VAT and import disputes concern challenges by the Italian Customs Agency (Agenzia delle Dogane e dei Monopoli) or the Italian Revenue Agency (Agenzia delle Entrate) to the tax and customs status of a pleasure craft. They can affect both those who imported a boat and those who bought one second-hand without knowing its history.

The most common situations

• vessels from non-EU countries with no record of customs clearance or payment of import VAT;
• non-EU vessels used in the EU under temporary admission without meeting its conditions, for example on who uses the vessel or for how long;
• second-hand boats bought without proof that VAT was paid in the European Union;
• challenges to VAT reliefs or schemes applied on purchase or leasing;
• penalties and seizures following customs inspections.

How we help

• we analyse the notice you received (inspection report, tax assessment, seizure order);
• we reconstruct the vessel's history: invoices, proof of VAT payment, customs documents, changes of flag and ownership;
• we coordinate lawyers and specialists in tax and customs law, and licensed customs brokers to regularise the vessel's position;
• we look after the paperwork throughout the proceedings.

VAT and customs duty disputes are heard by the tax courts, and the time limits for appealing are short: it is important to act as soon as you receive the notice. Official information on customs procedures is published on the website of the Agenzia delle Dogane e dei Monopoli.

We are not lawyers: your defence is handled by the professionals instructed, who work on the file we prepare.

Have you received a notice? Contact us using the form at the bottom of the page.

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