SERVICE CONTRACT - GENERAL CONDITIONS OF SERVICE

The contract below is an example applicable to the product VAT_TRANSPORT_FRANCE: VAT calculation for a transport contract.

FLYN service – Fiscal and Legal for Yacht Navigation
Fiscal follow-up of yachts under transport contract

This document defines the service provided by FLYN-YACHTING, the conditions of service and the data required to monitor the tax situation of a yacht according to its commercial activity (contracts, embarkation and disembarkation of passengers) and its itinerary in the national and international waters of the Mediterranean Sea, from France or Monaco..

The FLYN-YACHTING service allows the owner, manager or captain of the yacht to receive a detailed report, subject to providing some specific elements of his commercial activity. The report includes:

  1. The VAT rate applicable to his commercial transport contract with regard to the itinerary followed, if necessary analyzed on a route-by-route basis (single transport service) when disembarkation and embarkation take place during the cruise
  2. The number of trips counting for the 70% criterion "navigation on the high seas", with a value of 1/1 for each international trip and 0/1 for a national trip.

IMPORTANT : It is the responsibility of the shipowner or his representative to ensure that: (a) his flag and registry authorize him to carry out this commercial activity (b) that the fiscal status of his yacht is in conformity with the rules of the countries visited (c) that he complies with the European and national requirements for tax exemption of his supplies (the so-called 70% rule) (d) that he is able to present proof of the preceding points as well as the type of stopover made. It is reminded that a simple anchorage without any commercial operation with the land (no purchase of goods or services) is fiscally considered as navigation in territorial waters. FLYN-YACHTING shall not proceed to any verification of these documents, neither a priori nor a posteriori. If there has been a commercial operation without disembarkation/embarkation, it is a transit stop. 

The necessary data are as follows :

1. BEFORE DEPARTURE - PREVISIONAL DATA - The following data on the commercial activity of the yacht must be provided by the manager or captain :

      • Identity of the yacht: name, flag, length, beam, MMSI no., IMO no. if applicable
      • Place and time of commencement of commercial navigation and nature (transport/charter) of the contract
      • Tax (VAT) withheld in the contract (international, national or mixed)
      • Planned itinerary (list of ports or anchorages with start and end time)
      • Place and time of the end of commercial navigation

ON CRUISE - COMMERCIAL EVENTS

    • Place and time of the beginning and end of any stopover at “homeport” constituted by a new passenger embarkation and/or a final passenger disembarkation.
    • Place and time of the beginning and end of any transit stop abroad.

AIS POSITIONS OF THE YACHT données de navigation du yacht.

These can be obtained in real or delayed time, including AIS. The yacht must undertake to transmit its position continuously, knowing that the minimum accuracy required for most products is approximately one point every 15 minutes.

When continuous AIS transmission is not provided, the yacht manager or captain must provide a navigation file with continuous points, and a rate of approximately one point every 15 minutes, supplementing data received from shore-based stations.

A better AIS coverage can be ensured with the more expensive reception of AIS data by satellite (ask for a quote).

The date/time of business events must be provided to the nearest 10 minutes and specify the time zone used for the data set (UTC or local). Locations are defined by country / province / city / port, or failing that by longitude and latitude (5 decimal digits). GPS/AIS points must be accurate to the minute.

The Customer undertakes to:

  • transmit necessary information during the cruise, and in particular the different types of stopovers and embarkations/disembarkations; 
  • to ensure the continuous transmission of the AIS positions of the yacht during its cruise, possibly supplemented by the yacht's position information transmitted to FLYN-YACHTING; 
  • to pay to FLYN-YACHTING 50% of the amount due before the beginning of the contract, this amount covering the purchase price of the data for the period. In case the tax analysis is not possible, for any other reason than a failure of FLYN-YACHTING, this amount will be retained by FLYN-YACHTING to cover the data purchase costs.
  • to pay to FLYN-YACHTING the balance and any VAT upon the delivery of the cruise report (tax statement and qualifying trips of 70% during this cruise).

The FLYN-YACHTING Service commits itself to :

  • to produce a report in accordance with the contract specifications, by analysis of the data 
  • provide this report within 48 hours after the return of the Yacht to the port of disembarkation or, in case of failure to obtain the required data from the Customer, 48 hours after complete provision of the required data supplements.
  • At the end of the proper execution of this service contract, destroy, under the terms of the GSPD, all documents and data communicated by the Customer, keeping only one copy of the final report.