Efter att ha lusläst regler och förordningar och skatteverkets hemsida har vi förstått en del men har också frågor kvar.

Vi hämtar i vår en ny båt i Frankrike. Den säljs som andra transportmedel utan moms och ska beskattas på Destinationsorten

Vad vi förstår har moms inget med Registreringsbevis att göra  Båten(skeppet) kan och ska registreras i Sverige i skeppsregistret. Eftersom vår destinationsort inte är Sverige utan vi har tänkt segla runt i Medelhavet under några år är frågan. Vad är vår destinationsort? Första vintern har vi tänkt tillbringa i Spanien- är Spanien då vår Destinationsort? Är det någon som vet ( Spansk moms är 16% mot Sveriges 25% )

Karin och Henrik

Hej,Googla på

131 595619-06/1152 (Skatteverkets diarienr) så klarnar det kanske.

//Ronny

Hej,

Jag köpte ny båt i Frankrike för segling i medelhavet precis som ni. Jag valde at momsa den i frankrike (19%), har för mej att spanien har högre. Jag har fått momsen kollad 2 ggr av franska tullen så det är ingen bra idé att  fuska. Eftersom båten var fransk köpt av en fransk agent samt momsad i frankrike så gick mina tullkontroller ganska snabbt och enkelt. Kan tänka mej att det hade bivit mycket jobbigare om momsen hade legat i ett annat land.

 

Skeppsregistret är en annan fråga. Inte helt enkelt om båten inte ligger i sverige. Om båttypen inte tidigare finns i registret måste man göra en skeppsmätning.. Jag kunde undvika det genom attt skaffa original CAD ritningar. Inte helt enkelt från Beneteau varvet. Hela processen tog 6 månader med mängder av papper och stämplar. Processen är mer avsedd för tankbåtar än fritidsbåtar.

 

Roland 

Hej Karin och Henrik

Det är ägarens medborgarskap som bestämmer var skeppet ska registreras. Skepp som ägs av svenska medborgare ska registreras i Sverige.

 

Vi köpte en ny HR43 i Tyskland i mars 2002 och betalde tysk moms med 16 %. Inmätningen gjordes av Sjöfartsinspektionen på varvet i Ellös före leverans till en kostnad av ca 6.000 kr inklusive registrering. Efter leveransen stannade och användes båten i Tyskland i tre månader, vilket tyska skatteregler kräver om moms ska betalas där. Vår avsikt var att därefter segla etappvis ner till Medelhavet. Av olika skäl tvingades vi senare skjuta på långseglingen. För att slippa diskussion med svenska Skatteverket beslöt vi att ta upp båten på Åland första vintern. Det kunde tyvärr inte genomföras på grund av dubbelbokning hos varvet, vilket vi fick reda på först i september. Till sist tvingades vi ta upp båten på Rosättra varv norr om Norrtälje. Den hade då använts mer än 100 timmar och var enligt momslagstiftningens definition begagnad.

 

År 2007, fem år efter leveransen, beslutade Skatteverket att vi skulle betala svensk moms med 25 % trots att momsen redan var betald i Tyskland. Dessutom krävde man skattetillägg och ränta på momsbeloppet under 5 år. Totalt fick vi betala 1 141 242 kr. Efter att vi överklagat hos Länsrätten fick Skatteverket betala tillbaka beloppet i avvaktan på domen i själva skattemålet, men vi fick inte ersättning för våra kostnader för pantbrev och ränta. Efter ytterligare två år kom slutligen Länsrättens dom där vi fick rätt mot Skatteverket. Länsrätten ansåg att Skatteverket inte tillräckligt hade styrkt att vår avsikt vid förvärvet var att använda båten i Sverige.

 

Skatteverkets inställning är att det inte spelar någon roll om du först använder båten utomlands och sedan tar in den i Sverige. Skatteverket anser nämligen att din avsikt från början har varit att använda båten i Sverige om du är bosatt här. Du kan köpa och föra in en begagnad båt, d v s en ny båt som har använts minst 100 timmar under tre månader, utan att betala svensk moms, men du kan inte köpa en ny båt och själv göra den begagnad.

 

Det finns ett antal parallellfall med andra nya HR-båtar där köparna betalt tysk moms, haft båten i Tyskland i tre månader och sedan fört in den i Sverige och som inte fått rätt hos Länsrätten. De har tvingats betala svensk moms samtidigt som den tyska skattemyndigheten vägrat återbetala den tyska momsen. Från tysk sida anser man att det svenska Skatteverkets agerande strider mot EG-rätten och frågan har därför förts upp till EG-domstolen för avgörande. Hur det kommer att gå är ännu oklart.

 

I Danmark finns en dom i högsta instans från 2002 av vilken det framgår att köparens avsikt vid förvärvet saknar betydelse. Det enda avgörande är tidpunkten för införseln. Har båten använts i ett annat EG-land i minst 100 timmar under tre månader ska moms inte betalas i Danmark. Men Skatteverket och Länsrätten i Sverige driver en annan linje. Vilket land som har rätt vet vi ännu inte.

 

Hälsningar Håkan

Mycket beklagligt att inte ens skatteverket känner till de EU bestämmelser som gäller över svensk lag.

The arrangements shall also apply for goods which have to
undergo operations to ensure their compliance with
technical requirements for their release for free circulation.
2. Article 542(1) and (2) shall apply mutatis mutandis.
3. For the purposes of determining the customs value of
processed products declared for free circulation, the
declarant may choose any of the methods referred to in
Article 30(2) (a), (b) or (c) of the Code or the customs
value of the import goods plus the processing costs.
Article 552
1. For the types of goods and operations mentioned in
Annex 76, Part A, the economic conditions shall be
deemed to be fulfilled.
For other types of goods and operations examination of
the economic conditions shall take place.
2. For the types of goods and operations mentioned in
Annex 76, Part B and not covered by Part A, the
examination of the economic conditions shall take place in
the Committee. Article 504(3) and (4) shall apply.
CHAPTER 5
Temporary importation
S e c t i o n 1
General provisions
Article 553
1. Animals, unless of negligible commercial value, born
of animals placed under the arrangements are considered
to be non-Community goods and placed themselves under
those arrangements.
2. The customs authorities shall ensure that the total
period for which the goods remain under the
arrangements for the same purpose and under the
responsibility of the same holder does not exceed 24
months, even where the arrangements were discharged by
entry for another suspensive arrangement and subsequently
entered again for temporary importation.
However, at the holder's request, they may extend this
period for the time during which the goods are not used,
in accordance with the conditions laid down by them.
3. For the purposes of Article 140(3) of the Code,
exceptional circumstances means any event as a result of
which the goods must be used for a further period in
order to fulfil the purpose of the temporary importation
operation.
4. Goods placed under the arrangements must remain
in the same state.
Repairs and maintenance, including overhaul and
adjustments or measures to preserve the goods or to
ensure their compliance with the technical requirements
for their use under the arrangements are admissible.
Article 554
Temporary importation with total relief from import duties
(hereinafter: “total relief from import duties”) shall only be
granted in accordance with Articles 555 to 578.
Temporary importation with partial relief from import
duties shall not be granted for consumable goods.
S ec t i o n 2
Conditions for total relief from import duties
S u b s e c t i o n 1
Means of transport
Article 555
1. For the purposes of this subsection:
(a) “commercial use” means the use of means of transport
for the transport of persons or of goods for
remuneration or in the framework of the economic
activity of an enterprise;
(b) “private use” means the use other than commercial of a
means of transport;
(c) “internal traffic” means the carriage of persons or
goods picked up or loaded in the customs territory of
the Community for setting down or unloading at a
place within that territory.
2. Means of transport include normal spare parts,
accessories and equipment accompanying them.
Article 556
Total relief from import duties shall be granted for pallets.
The arrangements shall also be discharged when pallets of
the same type and substantially the same value are
exported or re-exported.
28.5.2001 EN Official Journal of the European Communities L 141/19
Article 557
1. Total relief from import duties shall be granted for
containers where they have been durably marked in an
appropriate and clearly visible place with the following
information:
(a) the identity of the owner or operator shown by either
his full name or an established identification, symbols
such as emblems or flags being excluded;
(b) with the exception of swap bodies used for combined
rail-road transport, the identification marks and
numbers of the container, given by the owner or
operator; its tare weight, including all its permanently
fixed equipment;
(c) with the exception of containers used for transport by
air, the country to which the container belongs, shown
either in full or by means of the ISO alpha-2 country
code provided for in International Standards ISO 3166
or 6346 or by the distinguishing initials used to
indicate the country of registration of motor vehicles
in international road traffic, or in numbers, in the case
of swap bodies used for combined rail-road transport.
Where the application for authorisation is made in
accordance with the first subparagraph of Article 497(3)(c),
the containers shall be monitored by a person represented
in the customs territory of the Community being able to
communicate at all times their location and particulars of
entry and discharge.
2. Containers may be used in internal traffic before
being re-exported. However, they may be used only once
during each stay in a Member State, for transporting goods
loaded and intended to be unloaded within the territory of
the same Member State, where the containers would
otherwise have to make a journey unloaded within that
territory.
3. Under the conditions of the Convention of Geneva of
21 January 1994 on Customs Treatment of Pool
Containers used in International Transport, as approved by
Council Decision 95/137/EC (*****), the customs
authorities shall permit the arrangements to be discharged
where containers of the same type or the same value are
exported or re-exported.
Article 558
1. Total relief from import duties shall be granted for
means of road, rail, air, sea and inland waterway transport
where they:
(a) are registered outside the customs territory of the
Community in the name of a person established
outside that territory; however, if the means of
transport are not registered, the above condition may
be deemed to be met where they are owned by a
person established outside the customs territory of the
Community;
(b) are used by a person established outside that territory,
without prejudice to Articles 559, 560 and 561; and
(c) in the case of commercial use and with the exception
of means of rail transport, are used exclusively for
transport which begins or ends outside the customs
territory of the Community; however, they may be
used in internal traffic where the provisions in force in
the field of transport, in particular those concerning
admission and operations, so provide.
2. Where the means of transport referred to in
paragraph 1 are rehired by a professional hire service
established in the customs territory of the Community to a
person established outside that territory, they must be
re-exported within eight days of entry into force of the
contract.
Article 559
Persons established in the customs territory of the
Community shall benefit from total relief from import
duties where:
(a) means of rail transport are put at the disposal of such
persons under an agreement whereby each network
may use the rolling stock of the other networks as its
own;
(b) a trailer is coupled to a means of road transport
registered in the customs territory of the Community;
(c) means of transport are used in connection with an
emergency situation and their use does not exceed five
days; or
(d) means of transport are used by a professional hire firm
for the purpose of re-exportation within a period not
exceeding five days.
Article 560
1. Natural persons established in the customs territory
of the Community shall benefit from total relief from
import duties where they privately use means of transport
occasionally, on the instructions of the registration holder,
this holder being in the customs territory at the time of
use.
Such persons shall also benefit from total relief, for the
private use of means of transport hired under a written
contract, occasionally:
L 141/20 EN Official Journal of the European Communities 28.5.2001
(a) to return to their place of residence in the Community;
(b) to leave the Community; or
(c) where this is permitted on a general level by the
customs administrations concerned.
2. The means of transport shall be re-exported or
returned to the hire service established in the customs
territory of the Community within:
(a) five days of the entry into force of the contract in the
case mentioned in paragraph 1(a);
(b) eight days of the entry into force of the contract in the
case mentioned in paragraph 1(c).
The means of transport shall be re-exported within two
days of the entry into force of the contract in the case
mentioned under paragraph 1(b).
Article 561
1. Total relief from import duties shall be granted where
means of transport are to be registered under a temporary
series in the customs territory of the Community, with a
view to re-exportation in the name of one of the following
persons:
(a) in the name of a person established outside that
territory;
(b) in the name of a natural person established inside that
territory where the person concerned is preparing to
transfer normal residence to a place outside that
territory.
In the case referred to in point (b), the means of transport
must be exported within three months of the date of
registration.
2. Total relief from import duties shall be granted where
means of transport are used commercially or privately by a
natural person established in the customs territory of the
Community and employed by the owner of the means of
transport established outside that territory or otherwise
authorised by the owner.
Private use must have been provided for in the contract of
employment.
Customs authorities may restrict the temporary
importation of means of transport under this provision in
the case of systematic use.
3. Total relief from import duties may in exceptional
cases be granted where means of transport are
commercially used for a limited period by persons
established in the customs territory of the Community.
Article 562
Without prejudice to other special provisions, the periods
for discharge are the following:
(a) for means of rail transport: 12 months;
(b) for commercially used means of transport other than
rail transport: the time required for carrying out the
transport operations;
(c) for means of road transport privately used:
— by students: the period the student stays in the
customs territory of the Community for the sole
purpose of pursuing their studies;
— by persons fulfilling assignments of a specified
duration: the period this person stays in the
customs territory of the Community for the sole
purpose of fulfilling their assignment;
— in other cases, including saddle or draught animals
and the vehicles drawn by them: six months;
(d) for privately used means of air transport: six months;
(e) for privately used means of sea and inland waterway
transport: 18 months.
S u b s e c t i o n 2
Personal effects and goods for sports purposes imported by
travellers; welfare material for seafarers
Article 563
Total relief from import duties shall be granted where
personal effects reasonably required for the journey and
goods for sports purposes are imported by a traveller as
defined in Article 236(A)(1).
Article 564
Total relief from import duties shall be granted for welfare
materials for seafarers in the following cases:
28.5.2001 EN Official Journal of the European Communities L 141/21

Mycket beklagligt att inte ens skatteverket känner till de EU bestämmelser som gäller över svensk lag.
Utdrag av EU Art 553 to 56
The arrangements shall also apply for goods which have to
undergo operations to ensure their compliance with
technical requirements for their release for free circulation.
2. Article 542(1) and (2) shall apply mutatis mutandis.
3. For the purposes of determining the customs value of
processed products declared for free circulation, the
declarant may choose any of the methods referred to in
Article 30(2) (a), (b) or (c) of the Code or the customs
value of the import goods plus the processing costs.
Article 552
1. For the types of goods and operations mentioned in
Annex 76, Part A, the economic conditions shall be
deemed to be fulfilled.
For other types of goods and operations examination of
the economic conditions shall take place.
2. For the types of goods and operations mentioned in
Annex 76, Part B and not covered by Part A, the
examination of the economic conditions shall take place in
the Committee. Article 504(3) and (4) shall apply.
CHAPTER 5
Temporary importation
S e c t i o n 1
General provisions
Article 553
1. Animals, unless of negligible commercial value, born
of animals placed under the arrangements are considered
to be non-Community goods and placed themselves under
those arrangements.
2. The customs authorities shall ensure that the total
period for which the goods remain under the
arrangements for the same purpose and under the
responsibility of the same holder does not exceed 24
months, even where the arrangements were discharged by
entry for another suspensive arrangement and subsequently
entered again for temporary importation.
However, at the holder's request, they may extend this
period for the time during which the goods are not used,
in accordance with the conditions laid down by them.
3. For the purposes of Article 140(3) of the Code,
exceptional circumstances means any event as a result of
which the goods must be used for a further period in
order to fulfil the purpose of the temporary importation
operation.
4. Goods placed under the arrangements must remain
in the same state.
Repairs and maintenance, including overhaul and
adjustments or measures to preserve the goods or to
ensure their compliance with the technical requirements
for their use under the arrangements are admissible.
Article 554
Temporary importation with total relief from import duties
(hereinafter: “total relief from import duties”) shall only be
granted in accordance with Articles 555 to 578.
Temporary importation with partial relief from import
duties shall not be granted for consumable goods.
S ec t i o n 2
Conditions for total relief from import duties
S u b s e c t i o n 1
Means of transport
Article 555
1. For the purposes of this subsection:
(a) “commercial use” means the use of means of transport
for the transport of persons or of goods for
remuneration or in the framework of the economic
activity of an enterprise;
(b) “private use” means the use other than commercial of a
means of transport;
(c) “internal traffic” means the carriage of persons or
goods picked up or loaded in the customs territory of
the Community for setting down or unloading at a
place within that territory.
2. Means of transport include normal spare parts,
accessories and equipment accompanying them.
Article 556
Total relief from import duties shall be granted for pallets.
The arrangements shall also be discharged when pallets of
the same type and substantially the same value are
exported or re-exported.
28.5.2001 EN Official Journal of the European Communities L 141/19
Article 557
1. Total relief from import duties shall be granted for
containers where they have been durably marked in an
appropriate and clearly visible place with the following
information:
(a) the identity of the owner or operator shown by either
his full name or an established identification, symbols
such as emblems or flags being excluded;
(b) with the exception of swap bodies used for combined
rail-road transport, the identification marks and
numbers of the container, given by the owner or
operator; its tare weight, including all its permanently
fixed equipment;
(c) with the exception of containers used for transport by
air, the country to which the container belongs, shown
either in full or by means of the ISO alpha-2 country
code provided for in International Standards ISO 3166
or 6346 or by the distinguishing initials used to
indicate the country of registration of motor vehicles
in international road traffic, or in numbers, in the case
of swap bodies used for combined rail-road transport.
Where the application for authorisation is made in
accordance with the first subparagraph of Article 497(3)(c),
the containers shall be monitored by a person represented
in the customs territory of the Community being able to
communicate at all times their location and particulars of
entry and discharge.
2. Containers may be used in internal traffic before
being re-exported. However, they may be used only once
during each stay in a Member State, for transporting goods
loaded and intended to be unloaded within the territory of
the same Member State, where the containers would
otherwise have to make a journey unloaded within that
territory.
3. Under the conditions of the Convention of Geneva of
21 January 1994 on Customs Treatment of Pool
Containers used in International Transport, as approved by
Council Decision 95/137/EC (*****), the customs
authorities shall permit the arrangements to be discharged
where containers of the same type or the same value are
exported or re-exported.
Article 558
1. Total relief from import duties shall be granted for
means of road, rail, air, sea and inland waterway transport
where they:
(a) are registered outside the customs territory of the
Community in the name of a person established
outside that territory; however, if the means of
transport are not registered, the above condition may
be deemed to be met where they are owned by a
person established outside the customs territory of the
Community;
(b) are used by a person established outside that territory,
without prejudice to Articles 559, 560 and 561; and
(c) in the case of commercial use and with the exception
of means of rail transport, are used exclusively for
transport which begins or ends outside the customs
territory of the Community; however, they may be
used in internal traffic where the provisions in force in
the field of transport, in particular those concerning
admission and operations, so provide.
2. Where the means of transport referred to in
paragraph 1 are rehired by a professional hire service
established in the customs territory of the Community to a
person established outside that territory, they must be
re-exported within eight days of entry into force of the
contract.
Article 559
Persons established in the customs territory of the
Community shall benefit from total relief from import
duties where:
(a) means of rail transport are put at the disposal of such
persons under an agreement whereby each network
may use the rolling stock of the other networks as its
own;
(b) a trailer is coupled to a means of road transport
registered in the customs territory of the Community;
(c) means of transport are used in connection with an
emergency situation and their use does not exceed five
days; or
(d) means of transport are used by a professional hire firm
for the purpose of re-exportation within a period not
exceeding five days.
Article 560
1. Natural persons established in the customs territory
of the Community shall benefit from total relief from
import duties where they privately use means of transport
occasionally, on the instructions of the registration holder,
this holder being in the customs territory at the time of
use.
Such persons shall also benefit from total relief, for the
private use of means of transport hired under a written
contract, occasionally:
L 141/20 EN Official Journal of the European Communities 28.5.2001
(a) to return to their place of residence in the Community;
(b) to leave the Community; or
(c) where this is permitted on a general level by the
customs administrations concerned.
2. The means of transport shall be re-exported or
returned to the hire service established in the customs
territory of the Community within:
(a) five days of the entry into force of the contract in the
case mentioned in paragraph 1(a);
(b) eight days of the entry into force of the contract in the
case mentioned in paragraph 1(c).
The means of transport shall be re-exported within two
days of the entry into force of the contract in the case
mentioned under paragraph 1(b).
Article 561
1. Total relief from import duties shall be granted where
means of transport are to be registered under a temporary
series in the customs territory of the Community, with a
view to re-exportation in the name of one of the following
persons:
(a) in the name of a person established outside that
territory;
(b) in the name of a natural person established inside that
territory where the person concerned is preparing to
transfer normal residence to a place outside that
territory.
In the case referred to in point (b), the means of transport
must be exported within three months of the date of
registration.
2. Total relief from import duties shall be granted where
means of transport are used commercially or privately by a
natural person established in the customs territory of the
Community and employed by the owner of the means of
transport established outside that territory or otherwise
authorised by the owner.
Private use must have been provided for in the contract of
employment.
Customs authorities may restrict the temporary
importation of means of transport under this provision in
the case of systematic use.
3. Total relief from import duties may in exceptional
cases be granted where means of transport are
commercially used for a limited period by persons
established in the customs territory of the Community.
Article 562
Without prejudice to other special provisions, the periods
for discharge are the following:
(a) for means of rail transport: 12 months;
(b) for commercially used means of transport other than
rail transport: the time required for carrying out the
transport operations;
(c) for means of road transport privately used:
— by students: the period the student stays in the
customs territory of the Community for the sole
purpose of pursuing their studies;
— by persons fulfilling assignments of a specified
duration: the period this person stays in the
customs territory of the Community for the sole
purpose of fulfilling their assignment;
— in other cases, including saddle or draught animals
and the vehicles drawn by them: six months;
(d) for privately used means of air transport: six months;
(e) for privately used means of sea and inland waterway
transport: 18 months.
S u b s e c t i o n 2
Personal effects and goods for sports purposes imported by
travellers; welfare material for seafarers
Article 563
Total relief from import duties shall be granted where
personal effects reasonably required for the journey and
goods for sports purposes are imported by a traveller as
defined in Article 236(A)(1).
Article 564
Total relief from import duties shall be granted for welfare
materials for seafarers in the following cases:
28.5.2001 EN Official Journal of the European Communities L 141/21

Spansk moms är 18 % sedan något år tillbaka.

Kjell

S/Y Aguila

Jag vet inte men för "några" år sedan då jag sålde en båt i Frankrike så var Belgien det billigaste landet men kanse har det ändrats sedan dess. Begagnade båtar gick då för 3%