IT-CHARTER-L5.2

Long-term charter and the dichiarazione nautica

IT-CHARTER-M5 · VAT and Tax · IT-CHARTER-M5-A Where charter VAT falls, how non-EU use is proved, the long-term dichiarazione nautica, the high-seas regime and what changes on 1 January 2027.

For private customers on **long-term** hire or leasing, VAT follows the **percentage of EU use**, and that percentage must be **declared online before the invoice**. Non-residents have had to file it online since 2024.

Independent study. xplor is not affiliated with the Italian Ministry of Infrastructure and Transport (MIT), the Guardia Costiera / Capitanerie di Porto or any marine protected area, is not an approved nautical school (scuola nautica) or training centre, and awards no licence, title, certificate or endorsement. Charter annotations, declarations and certificates are obtained only through a STED, the Capitanerie and the bodies the law names, and nothing here is legal or tax advice for a particular yacht or contract. AI-drafted content pending subject-matter-expert review.