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The long battle over the application of 10 percent VAT instead of 22 percent for those mooring in a marina that has the classification “Marina Resort” is over. As of January 2021, the 10 percent VAT allowance for annual or multi-year contracts for stationing a boat in Marina Resorts returns after the suspension of the 2020 allowance.
The “Marina Resort” classification allows a marina with certain requirements to be equated with other tourist accommodations, such as hotels, bed&breakfasts, residences, andRV parking areas that already benefit from 10 percent VAT .
A sacrosanct norm for a well-equipped port which has had since its first nationwide implementation in 2016, but has been at various stages challenged and rendered inactive by continuous appeals and rulings.
Now in the Budget Bill 2021 it seems that a tombstone has been put on the issue.
The important thing is that there are no navy to take advantage of the situation illegally. In fact, there have been cases of facilities without the necessary requirements to obtain the “Marina Resort” classification taking advantage of the situation to evade VAT. Such as the case of a mooring company on Elba Island that Evaded 300,000 euros in VAT, improperly declaring itself “Marina Resort” without having the requirements. Com reads the report of the Portoferraio Finance Guard: “…the management of the tourist landing was carried out in the absence of the cleaning services of the water mirror and sanitary facilities of common use as well as the services of solid waste collection and disposal.”
A word of advice: always make sure the marina has “Marina Resort” certification before accepting the VAT discount! You might get caught up in it, too.
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