MANAGING SHORT EXITS OUTSIDE NATIONAL TERRITORIAL WATERS_FR_EN<\/a><\/p>\nKind regards,<\/p>\n
The FLYN-YACHTING Team<\/strong><\/p>\n[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.7″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.27.7″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_column _builder_version=\u00a0\u00bb4.27.7″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb type=\u00a0\u00bb4_4″][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"
Dear Captain, Following our recent discussions regarding the monitoring of \u00ab\u00a0open sea\u00a0\u00bb qualifications for voyages eligible for the French Commercial Exemption (FCE), I would like to clarify an important point concerning the term \u00ab\u00a0Outside 12 NM.\u00a0\u00bb Although commonly used, the expression \u00ab\u00a012 NM\u00a0\u00bb can be misleading. From a legal and operational perspective, the relevant […]<\/p>\n","protected":false},"author":1,"featured_media":1929,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"
Version Fran\u00e7aise<\/strong><\/h4>\r\nCharter vs transport : quel contrat choisir ?<\/strong>\r\n\r\nDans le yachting commercial, le choix du type de contrat ne change pas seulement la forme juridique de la prestation. Il modifie \u00e9galement la mani\u00e8re de penser le voyage, de construire l\u2019itin\u00e9raire, de calculer la TVA, d\u2019anticiper les co\u00fbts d\u2019exploitation et de s\u00e9curiser le dossier en cas de contr\u00f4le.\r\n\r\nEn pratique, deux grands cadres coexistent : le contrat de charter et le contrat de transport. Pour un client, la diff\u00e9rence peut sembler limit\u00e9e. En r\u00e9alit\u00e9, ces deux mod\u00e8les reposent sur des logiques tr\u00e8s diff\u00e9rentes, avec des cons\u00e9quences concr\u00e8tes sur la fiscalit\u00e9, la souplesse op\u00e9rationnelle et l\u2019organisation de la croisi\u00e8re.\r\n\r\nCharter vs transport : deux logiques diff\u00e9rentes<\/strong>\r\n\r\nLe charter correspond \u00e0 une logique de mise \u00e0 disposition du yacht (prestation de location). Le transport correspond \u00e0 une logique de croisi\u00e8re organis\u00e9e selon un itin\u00e9raire d\u00e9fini \u00e0 l\u2019avance (prestation de transport et h\u00e9bergement).\r\n\r\nCette distinction est centrale, car elle d\u00e9termine le bon cadre contractuel, le bon mode de calcul de la TVA et, dans certains cas, les possibilit\u00e9s d\u2019optimisation du voyage.\r\n\r\nLe charter : une logique de mise \u00e0 disposition<\/strong>\r\n\r\n(location d\u2019un moyen de transport)<\/em>\r\n\r\nDans un contrat de charter, l\u2019armateur met le yacht et son \u00e9quipage \u00e0 disposition du client. Celui-ci dispose d\u2019une certaine libert\u00e9 dans l\u2019usage du navire, dans les limites fix\u00e9es par le contrat.\r\n\r\nCe cadre est particuli\u00e8rement adapt\u00e9 lorsque le programme doit rester flexible : itin\u00e9raire compl\u00e8tement souple, escales non totalement fig\u00e9es ou encore situations o\u00f9 le yacht reste \u00e0 quai pour une manifestation commerciale.\r\n\r\nLe client conserve ainsi une r\u00e9elle souplesse dans le d\u00e9roul\u00e9 de la croisi\u00e8re, tant que les obligations principales sont respect\u00e9es, notamment la restitution du yacht au lieu et \u00e0 la date pr\u00e9vus, ainsi que le respect du nombre d\u2019heures de navigation par jour.\r\n\r\nLe transport : une logique de croisi\u00e8re planifi\u00e9e<\/strong>\r\n\r\n(transport de passagers)<\/em>\r\n\r\nDans un contrat de transport, la logique est diff\u00e9rente. L\u2019op\u00e9rateur s\u2019engage \u00e0 transporter et h\u00e9berger des passagers selon un programme d\u00e9fini contractuellement.\r\n\r\nLe client ne dispose plus librement du yacht comme dans un charter. Il devient passager d\u2019une prestation organis\u00e9e en amont, avec un itin\u00e9raire, des escales et un d\u00e9roul\u00e9 fix\u00e9s avant le d\u00e9part.\r\n\r\nC\u2019est cette diff\u00e9rence de nature qui explique les \u00e9carts en mati\u00e8re de TVA, d\u2019organisation du voyage et de justification fiscale. Pour simplifier, c\u2019est la m\u00eame diff\u00e9rence qu\u2019entre louer une voiture et prendre un taxi.\r\n\r\nQuand utiliser un charter et quand utiliser un transport ?<\/strong>\r\n\r\nDans la pratique du march\u00e9, le contrat de transport est aujourd\u2019hui principalement utilis\u00e9 dans le cadre d\u2019un d\u00e9part de France ou de Monaco. \u00c0 l\u2019inverse, le charter reste le format standard le plus largement accept\u00e9 dans les autres pays m\u00e9diterran\u00e9ens.\r\n\r\nCette distinction est importante, car elle conditionne d\u00e8s le d\u00e9part la strat\u00e9gie contractuelle, fiscale et commerciale du dossier.\r\n\r\nLa grande diff\u00e9rence fiscale : temps en charter, distance en transport<\/strong>\r\n\r\nEn charter : une TVA calcul\u00e9e selon le temps<\/strong>\r\n\r\nDans un contrat de charter, le pays de d\u00e9part d\u00e9termine le taux de TVA applicable \u00e0 la prestation.\r\n\r\nDans tous les pays de l\u2019Union europ\u00e9enne, la TVA est calcul\u00e9e selon le temps pass\u00e9 dans les eaux territoriales, avec application du taux standard du pays de d\u00e9part.\r\n\r\nPar exemple :\r\n\r\n \t- 20 % en France<\/li>\r\n \t
- 22 % en Italie<\/li>\r\n \t
- 21 % en Espagne<\/li>\r\n<\/ul>\r\nL\u2019assiette taxable est r\u00e9duite au prorata du temps pass\u00e9 hors des eaux communautaires. Le raisonnement repose donc sur une logique de temps.\r\n\r\nEn transport : une TVA calcul\u00e9e selon la distance<\/strong>\r\n\r\nDans un contrat de transport, le raisonnement change compl\u00e8tement. L\u2019activit\u00e9 ne se mesure plus par le temps pass\u00e9 \u00e0 bord, mais par la distance parcourue dans les eaux nationales du pays de d\u00e9part.\r\n\r\nLa TVA est analys\u00e9e selon les trajets parcourus dans les eaux territoriales concern\u00e9es. Ce passage d\u2019une logique de temps \u00e0 une logique de distance explique pourquoi un m\u00eame itin\u00e9raire peut produire une TVA tr\u00e8s diff\u00e9rente selon le contrat utilis\u00e9.\r\n\r\nAu d\u00e9part de la France, le r\u00e9gime est plus avantageux que celui du charter:\r\n
\r\n \t- 10 % pour une navigation dans les eaux fran\u00e7aises continentales<\/li>\r\n \t
- 2,1 % pour une navigation dans les eaux fran\u00e7aises de Corse<\/li>\r\n \t
- 0 % pour les navigations internationales avec escale commerciale dans un pays \u00e9tranger<\/li>\r\n<\/ul>\r\nCes taux peuvent cr\u00e9er des \u00e9carts tr\u00e8s significatifs avec le charter. Toutefois, le contrat de transport ne peut \u00eatre utilis\u00e9 que s\u2019il correspond r\u00e9ellement \u00e0 une prestation effective de transport.\r\n\r\nL\u2019itin\u00e9raire : flexible en charter, pr\u00e9d\u00e9fini en transport<\/strong>\r\n\r\nEn charter : davantage de souplesse<\/strong>\r\n\r\nLe charter est adapt\u00e9 lorsque la navigation ne peut pas \u00eatre planifi\u00e9e pr\u00e9cis\u00e9ment \u00e0 l\u2019avance, ou lorsque le yacht reste \u00e0 quai (\u00e9v\u00e9nements).\r\n\r\nLe client conserve une grande libert\u00e9 dans l\u2019organisation du programme. En contrepartie, il paiera environ 20 % de TVA (pour un d\u00e9part de France), tandis qu\u2019en transport, il paiera au maximum 10 %, voire 0 % en cas de voyage international.\r\n\r\nEn transport : un programme fix\u00e9 en amont<\/strong>\r\n\r\nLe contrat de transport impose un itin\u00e9raire d\u00e9fini avant le d\u00e9part. Les escales et le programme doivent \u00eatre inscrits dans le contrat.\r\n\r\nDes ajustements restent possibles, mais avec modification explicite du contrat par correctif ou avenant.\r\n\r\nCette rigueur est essentielle pour garantir la coh\u00e9rence entre la nature du contrat, la r\u00e9alit\u00e9 de la prestation et le traitement fiscal.\r\n\r\nLe fuel : un avantage compl\u00e9mentaire du transport<\/strong>\r\n\r\nDans le cadre d\u2019un contrat de transport, le fuel b\u00e9n\u00e9ficie d\u2019un r\u00e9gime plus favorable, notamment avec une exon\u00e9ration de TICPE.\r\n\r\nCela repr\u00e9sente pour le transporteur (armateur) une \u00e9conomie suppl\u00e9mentaire qui s\u2019ajoute \u00e0 l\u2019avantage fiscal li\u00e9 \u00e0 la TVA.\r\n\r\nLe vrai enjeu : choisir le bon contrat d\u00e8s le d\u00e9part<\/strong>\r\n\r\nLe sujet n\u2019est pas d\u2019opposer charter et transport comme deux options interchangeables.\r\n\r\nLe v\u00e9ritable enjeu est de choisir le contrat adapt\u00e9 :\r\n
\r\n \t- au pays de d\u00e9part<\/li>\r\n \t
- \u00e0 la nature de la prestation<\/li>\r\n \t
- au niveau de flexibilit\u00e9 attendu<\/li>\r\n \t
- au programme de navigation<\/li>\r\n \t
- au r\u00e9gime fiscal applicable<\/li>\r\n<\/ul>\r\nSi le client souhaite une croisi\u00e8re flexible, le charter est g\u00e9n\u00e9ralement le meilleur choix.\r\n\r\nSi l\u2019op\u00e9ration repose sur une croisi\u00e8re organis\u00e9e \u00e0 l\u2019avance, avec un itin\u00e9raire d\u00e9fini et un d\u00e9part de France, le contrat de transport peut devenir l\u2019outil le plus pertinent.\r\n\r\n\u00a0\r\n
English Version<\/strong><\/h4>\r\nCharter vs transport: which contract should you choose?<\/strong>\r\n\r\nIn commercial yachting, the choice of contract type does not simply change the legal form of the service. It also changes the way the voyage is conceived, the itinerary is structured, VAT is calculated, operating costs are anticipated, and the file is secured in the event of an inspection.\r\n\r\nIn practice, two main frameworks coexist: the charter contract and the transport contract. For a client, the difference may seem limited. In reality, these two models are based on very different logics, with concrete consequences for taxation, operational flexibility, and cruise organization.\r\n\r\nCharter vs transport: two different logics<\/strong>\r\n\r\nCharter corresponds to a yacht made available to the client (rental service). Transport corresponds to a cruise organized according to an itinerary defined in advance (transport and accommodation service).\r\n\r\nThis distinction is central, because it determines the proper contractual framework, the proper method for calculating VAT, and, in some cases, the possibilities for optimizing the voyage.\r\n\r\nCharter: a logic of making the yacht available<\/strong>\r\n(rental of a means of transport)<\/em>\r\n\r\nUnder a charter contract, the owner makes the yacht and its crew available to the client. The client has a certain degree of freedom in the use of the vessel, within the limits set by the contract.\r\n\r\nThis framework is particularly suited when the program must remain flexible: a fully flexible itinerary, stopovers not entirely fixed, or situations where the yacht remains dockside for a commercial event.\r\n\r\nThe client therefore retains real flexibility in the running of the cruise, as long as the main obligations are respected, in particular the return of the yacht to the agreed place and on the agreed date, as well as compliance with the number of navigation hours per day.\r\n\r\nTransport: a logic of a planned cruise<\/strong>\r\n(passenger transport)<\/em>\r\n\r\nUnder a transport contract, the logic is different. The operator undertakes to transport and accommodate passengers according to a program contractually defined.\r\n\r\nThe client no longer has free use of the yacht as in a charter. They become a passenger in a service organized in advance, with an itinerary, stopovers, and a schedule fixed before departure.\r\n\r\nIt is this difference in nature that explains the differences in VAT, voyage organization, and tax justification. To simplify, it is the same difference as between renting a car and taking a taxi.\r\n\r\nWhen should you use a charter and when should you use transport?<\/strong>\r\n\r\nIn market practice, the transport contract is now mainly used in the context of a departure from France or Monaco. Conversely, charter remains the standard format most widely accepted in the other Mediterranean countries.\r\n\r\nThis distinction is important, because from the outset it determines the contractual, tax, and commercial strategy of the file.\r\n\r\nThe major tax difference: time in charter, distance in transport<\/strong>\r\n\r\nIn charter: VAT calculated according to time<\/strong>\r\n\r\nUnder a charter contract, the country of departure determines the VAT rate applicable to the service.\r\n\r\nIn all European Union countries, VAT is calculated according to the time spent in territorial waters, applying the standard rate of the country of departure.\r\n\r\nFor example:\r\n\u2022 20% in France\r\n\u2022 22% in Italy\r\n\u2022 21% in Spain\r\n\r\nThe taxable base is reduced pro rata to the time spent outside Community waters. The reasoning therefore follows a time-based logic.\r\n\r\nIn transport: VAT calculated according to distance<\/strong>\r\n\r\nUnder a transport contract, the reasoning changes completely. The activity is no longer measured by the time spent on board, but by the distance covered in the national waters of the country of departure.\r\n\r\nVAT is analyzed according to the trips made in the relevant territorial waters. This shift from a time-based logic to a distance-based logic explains why the same itinerary may generate very different VAT outcomes depending on the contract used.\r\n\r\nWhen departing from France, the regime is cheaper than that of a charter:\r\n\u2022 10% for navigation in mainland French waters\r\n\u2022 2.1% for navigation in Corsican French waters\r\n\u2022 0% for international voyages with a commercial stop in a foreign country\r\n\r\nThese rates may create very significant differences compared with charter. However, the transport contract may only be used if it genuinely corresponds to an effective transport service.\r\n\r\nThe itinerary: flexible in charter, predefined in transport<\/strong>\r\n\r\nIn charter: more flexibility<\/strong>\r\n\r\nCharter is suitable when the navigation cannot be precisely planned in advance, or when the yacht remains dockside (events).\r\n\r\nThe client retains a great deal of freedom in organizing the program. In return, they will pay around 20% VAT (for a departure from France), whereas in transport they will pay a maximum of 10%, or even 0% in the case of an international voyage.\r\n\r\nIn transport: a program fixed in advance<\/strong>\r\n\r\nThe transport contract requires an itinerary defined before departure. The stopovers and the program must be written into the contract.\r\n\r\nAdjustments remain possible, but only for explicit reasons, and with an explicit modification of the contract by amendment.\r\n\r\nThis rigor is essential to ensure consistency between the nature of the contract, the reality of the service, and the tax treatment.\r\n\r\nFuel: an additional advantage of transport<\/strong>\r\n\r\nUnder a transport contract, fuel benefits from a more favorable regime, in particular with an exemption from TICPE.\r\n\r\nFor the carrier (owner), this represents additional savings on top of the tax advantage linked to VAT.\r\n\r\nThe real issue: choosing the right contract from the outset<\/strong>\r\n\r\nThe issue is not to oppose charter and transport as two interchangeable options.\r\n\r\nThe real issue is to choose the contract suited:\r\n\u2022 to the country of departure\r\n\u2022 to the nature of the service\r\n\u2022 to the expected level of flexibility\r\n\u2022 to the navigation program\r\n\u2022 to the applicable tax regime\r\n\r\nIf the client wants a flexible cruise, charter is generally the best choice.\r\n\r\nIf the operation is based on a cruise organized in advance, with a defined itinerary and a departure from France, the transport contract may become the most relevant tool.","_et_gb_content_width":"","_mo_disable_npp":"","inline_featured_image":false,"cybocfi_hide_featured_image":"yes","footnotes":""},"categories":[42],"tags":[],"class_list":["post-1925","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"_links":{"self":[{"href":"https:\/\/flyn-yachting.com\/en\/wp-json\/wp\/v2\/posts\/1925","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/flyn-yachting.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/flyn-yachting.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/flyn-yachting.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/flyn-yachting.com\/en\/wp-json\/wp\/v2\/comments?post=1925"}],"version-history":[{"count":2,"href":"https:\/\/flyn-yachting.com\/en\/wp-json\/wp\/v2\/posts\/1925\/revisions"}],"predecessor-version":[{"id":1930,"href":"https:\/\/flyn-yachting.com\/en\/wp-json\/wp\/v2\/posts\/1925\/revisions\/1930"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/flyn-yachting.com\/en\/wp-json\/wp\/v2\/media\/1929"}],"wp:attachment":[{"href":"https:\/\/flyn-yachting.com\/en\/wp-json\/wp\/v2\/media?parent=1925"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/flyn-yachting.com\/en\/wp-json\/wp\/v2\/categories?post=1925"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/flyn-yachting.com\/en\/wp-json\/wp\/v2\/tags?post=1925"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}