• Under charter (rental), it will obtain fuel supplies without VAT 20 % (subject to the status of 70% navigation rule) but with TICPE (Taxe Intérieure de Consommation sur les Produits Energétiques - Domestic Tax on Consumption of Energy Products). The amount of the TICPE is approximately €0.60/litre)
• Under transport (cruising), will obtain fuel supplies without VAT (20 %) and without TICPE (€0.60/litre)

Commercial yachts are authorised to mix the two types of status and therefore fuel during the same year under the status “mixed commercial use of yacht”, subject to keeping a fuel logbook and the provision, at the end of the year, of a fuel logbook to the Pôle Action Economique (Economic Action Division) of French customs and the payment of any balance of TICPE (no refund allowed).

FLYN-YACHTING will compile (in the case of a premium annual contract) a fuel logbook in the case of mixed commercial use. The contract includes:

• All of the commercial and non-commercial cruises of the yacht, by date (distances covered). FLYN-YACHTING may, where necessary, compile these distances, based on the AIS, with the list of the various commercial agreements carried out.
• All of the fuel supply invoices with volumes, full amounts, and tax/tax-free status.
• Standard consumption (en route and at anchor).