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Commercial Activity Certificate | January 2018



As per French tax law (art 262-II), any commercial registered vessel need to comply with all 5 following criteria to benefit from tax exemption on services rendered and products delivered to the boat as from 01Jan2017.

A separate ‘certificate’ has to be signed on ship’s letter head and submitted to each supplier in order to assure VAT free invoicing.


• The ship has an official commercial registry

• The ship has a permanent crew

• The ship is operated exclusively commercially

• The ship is at least 15m long (LOA)

• The ship leaves French territorial waters for at least 70% of the realize movements during the calendar year.


These criteria are based on year -1

The ship will need to sign for having respected above in 2015 to benefit from tax free invoicing in 2017 despite holding a commercial registry. The commercial registry alone is no longer sufficient in France

2018 Self_Certification_Commercial_activ
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