Charter vs transport : quel contrat choisir ?

Dans le yachting commercial, le choix du type de contrat ne change pas seulement la forme juridique de la prestation. Il modifie également la manière de penser le voyage, de construire l’itinéraire, de calculer la TVA, d’anticiper les coûts d’exploitation et de sécuriser le dossier en cas de contrôle.

En pratique, deux grands cadres coexistent : le contrat de charter et le contrat de transport. Pour un client, la différence peut sembler limitée. En réalité, ces deux modèles reposent sur des logiques très différentes, avec des conséquences concrètes sur la fiscalité, la souplesse opérationnelle et l’organisation de la croisière.

Charter vs transport : deux logiques différentes

Le charter correspond à une logique de mise à disposition du yacht (prestation de location). Le transport correspond à une logique de croisière organisée selon un itinéraire défini à l’avance (prestation de transport et hébergement).

Cette distinction est centrale, car elle détermine le bon cadre contractuel, le bon mode de calcul de la TVA et, dans certains cas, les possibilités d’optimisation du voyage.

Le charter : une logique de mise à disposition

(location d’un moyen de transport)

Dans un contrat de charter, l’armateur met le yacht et son équipage à disposition du client. Celui-ci dispose d’une certaine liberté dans l’usage du navire, dans les limites fixées par le contrat.

Ce cadre est particulièrement adapté lorsque le programme doit rester flexible : itinéraire complètement souple, escales non totalement figées ou encore situations où le yacht reste à quai pour une manifestation commerciale.

Le client conserve ainsi une réelle souplesse dans le déroulé de la croisière, tant que les obligations principales sont respectées, notamment la restitution du yacht au lieu et à la date prévus, ainsi que le respect du nombre d’heures de navigation par jour.

Le transport : une logique de croisière planifiée

(transport de passagers)

Dans un contrat de transport, la logique est différente. L’opérateur s’engage à transporter et héberger des passagers selon un programme défini contractuellement.

Le client ne dispose plus librement du yacht comme dans un charter. Il devient passager d’une prestation organisée en amont, avec un itinéraire, des escales et un déroulé fixés avant le départ.

C’est cette différence de nature qui explique les écarts en matière de TVA, d’organisation du voyage et de justification fiscale. Pour simplifier, c’est la même différence qu’entre louer une voiture et prendre un taxi.

Quand utiliser un charter et quand utiliser un transport ?

Dans la pratique du marché, le contrat de transport est aujourd’hui principalement utilisé dans le cadre d’un départ de France ou de Monaco. À l’inverse, le charter reste le format standard le plus largement accepté dans les autres pays méditerranéens.

Cette distinction est importante, car elle conditionne dès le départ la stratégie contractuelle, fiscale et commerciale du dossier.

La grande différence fiscale : temps en charter, distance en transport

En charter : une TVA calculée selon le temps

Dans un contrat de charter, le pays de départ détermine le taux de TVA applicable à la prestation.

Dans tous les pays de l’Union européenne, la TVA est calculée selon le temps passé dans les eaux territoriales, avec application du taux standard du pays de départ.

Par exemple :

• 20 % en France
• 22 % en Italie
• 21 % en Espagne

L’assiette taxable est réduite au prorata du temps passé hors des eaux communautaires. Le raisonnement repose donc sur une logique de temps.

En transport : une TVA calculée selon la distance

Dans un contrat de transport, le raisonnement change complètement. L’activité ne se mesure plus par le temps passé à bord, mais par la distance parcourue dans les eaux nationales du pays de départ.

La TVA est analysée selon les trajets parcourus dans les eaux territoriales concernées. Ce passage d’une logique de temps à une logique de distance explique pourquoi un même itinéraire peut produire une TVA très différente selon le contrat utilisé.

Au départ de la France, le régime est plus avantageux que celui du charter:

• 10 % pour une navigation dans les eaux françaises continentales
• 2,1 % pour une navigation dans les eaux françaises de Corse
• 0 % pour les navigations internationales avec escale commerciale dans un pays étranger

Ces taux peuvent créer des écarts très significatifs avec le charter. Toutefois, le contrat de transport ne peut être utilisé que s’il correspond réellement à une prestation effective de transport.

L’itinéraire : flexible en charter, prédéfini en transport

En charter : davantage de souplesse

Le charter est adapté lorsque la navigation ne peut pas être planifiée précisément à l’avance, ou lorsque le yacht reste à quai (événements).

Le client conserve une grande liberté dans l’organisation du programme. En contrepartie, il paiera environ 20 % de TVA (pour un départ de France), tandis qu’en transport, il paiera au maximum 10 %, voire 0 % en cas de voyage international.

En transport : un programme fixé en amont

Le contrat de transport impose un itinéraire défini avant le départ. Les escales et le programme doivent être inscrits dans le contrat.

Des ajustements restent possibles, mais avec modification explicite du contrat par correctif ou avenant.

Cette rigueur est essentielle pour garantir la cohérence entre la nature du contrat, la réalité de la prestation et le traitement fiscal.

Le fuel : un avantage complémentaire du transport

Dans le cadre d’un contrat de transport, le fuel bénéficie d’un régime plus favorable, notamment avec une exonération de TICPE.

Cela représente pour le transporteur (armateur) une économie supplémentaire qui s’ajoute à l’avantage fiscal lié à la TVA.

Le vrai enjeu : choisir le bon contrat dès le départ

Le sujet n’est pas d’opposer charter et transport comme deux options interchangeables.

Le véritable enjeu est de choisir le contrat adapté :

• au pays de départ
• à la nature de la prestation
• au niveau de flexibilité attendu
• au programme de navigation
• au régime fiscal applicable

Si le client souhaite une croisière flexible, le charter est généralement le meilleur choix.

Si l’opération repose sur une croisière organisée à l’avance, avec un itinéraire défini et un départ de France, le contrat de transport peut devenir l’outil le plus pertinent.

English Version

Charter vs transport: which contract should you choose?

In 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.

In 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.

Charter vs transport: two different logics

Charter 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).

This 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.

Charter: a logic of making the yacht available
(rental of a means of transport)

Under 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.

This 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.

The 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.

Transport: a logic of a planned cruise
(passenger transport)

Under a transport contract, the logic is different. The operator undertakes to transport and accommodate passengers according to a program contractually defined.

The 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.

It 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.

When should you use a charter and when should you use transport?

In 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.

This distinction is important, because from the outset it determines the contractual, tax, and commercial strategy of the file.

The major tax difference: time in charter, distance in transport

In charter: VAT calculated according to time

Under a charter contract, the country of departure determines the VAT rate applicable to the service.

In all European Union countries, VAT is calculated according to the time spent in territorial waters, applying the standard rate of the country of departure.

For example:
• 20% in France
• 22% in Italy
• 21% in Spain

The taxable base is reduced pro rata to the time spent outside Community waters. The reasoning therefore follows a time-based logic.

In transport: VAT calculated according to distance

Under 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.

VAT 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.

When departing from France, the regime is cheaper than that of a charter:
• 10% for navigation in mainland French waters
• 2.1% for navigation in Corsican French waters
• 0% for international voyages with a commercial stop in a foreign country

These 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.

The itinerary: flexible in charter, predefined in transport

In charter: more flexibility

Charter is suitable when the navigation cannot be precisely planned in advance, or when the yacht remains dockside (events).

The 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.

In transport: a program fixed in advance

The transport contract requires an itinerary defined before departure. The stopovers and the program must be written into the contract.

Adjustments remain possible, but only for explicit reasons, and with an explicit modification of the contract by amendment.

This rigor is essential to ensure consistency between the nature of the contract, the reality of the service, and the tax treatment.

Fuel: an additional advantage of transport

Under a transport contract, fuel benefits from a more favorable regime, in particular with an exemption from TICPE.

For the carrier (owner), this represents additional savings on top of the tax advantage linked to VAT.

The real issue: choosing the right contract from the outset

The issue is not to oppose charter and transport as two interchangeable options.

The real issue is to choose the contract suited:
• to the country of departure
• to the nature of the service
• to the expected level of flexibility
• to the navigation program
• to the applicable tax regime

If the client wants a flexible cruise, charter is generally the best choice.

If 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.

Supporting Yachting Professionals Ahead of the Season

As the season approaches, yacht managers, charter managers, brokers, captains, and industry professionals are finalizing contracts, refining itineraries, and ensuring full compliance with complex international regulations. FLYN-YACHTING positions itself as a trusted partner during this critical period, offering expertise in customs, fiscal, social, and maritime compliance.

An Exclusive Offer for MYBA Visitors

To mark its presence at the show, FLYN-YACHTING is introducing an exclusive, limited-time offer available only to visitors during the MYBA Charter Show.

Professionals who visit the stand will have the opportunity to benefit from a free contract tracking service. By submitting one of their contracts on-site, they will receive a complete tracking analysis, along with a detailed report and certification.

This initiative provides a concrete introduction to FLYN-YACHTING’s added value, helping industry professionals to:

• Optimize operational costs
• Ensure full regulatory compliance
• Simplify administrative and operational processes

Meet the Team in Sanremo

FLYN-YACHTING invites all yachting professionals attending the show to connect directly with their team in Sanremo. This is a unique opportunity to discuss specific challenges, explore tailored solutions, and gain expert insights into navigating complex regulatory frameworks with confidence.

Appointments can be scheduled in advance via email at noemie@flyn-yachting.com or by phone at +33 6 26 89 20 73.

]]> https://flyn-yachting.com/fr_FR/stay-clear-of-heavy-fines-anchoring-warning-zones-updated-for-the-season/ Tue, 17 Mar 2026 13:45:02 +0000 https://flyn-yachting.com/?p=1837 ⚠️ Stay Clear of Heavy Fines – Our Database Is Ready for the Season

In recent years, several captains have faced staggering fines from the Marseille Maritime Court, sometimes reaching up to €200,000 per incident, for anchoring in restricted Posidonia zones. Controls by the French maritime authorities continue to increase, making it more important than ever to stay alert and fully compliant.

At FLYN YACHTING, our team constantly monitors new decrees, regulations, and local updates to ensure captains have access to the most reliable information available.

We maintain a database of coastal areas where vessels over 20 or 24 metres LOA are prohibited from anchoring, in order to prevent damage caused by anchors and chains to Posidonia seagrass beds.

Alongside these prohibited areas, there are also designated anchorage zones and mandatory anchorage zones. Each year, new zones may be created, while others may be removed or replaced by buoy anchorage zones.

As explained below, our PREMIUM clients receive real-time alerts if their yacht enters a restricted or controlled zone. We refer to these areas as “warning zones.”

For the 2026 season, we have carried out a major update of our warning zones database:

1. 10 new warning zones have been added, including Ajaccio and West Marseille
2. 3 warning zones have been removed, particularly in the Pampelonne / Ramatuelle area, following updated local information

Thanks to these continuous updates, our systems are fully ready for the upcoming season.

🔔 Real-Time Anchor Alert for PREMIUM Clients

Our real-time anchor alert service remains available for all PREMIUM clients, helping captains avoid risky anchoring situations.

Whenever your yacht remains stationary for more than 30 minutes in a regulated or prohibited anchoring zone in French waters, the captain will receive an automatic alert with specific information.

This allows the crew to:

1. Check whether the yacht complies with the local decree or applicable anchoring regulations (depending on the yacht’s LOA)
2. Establish VHF / telephone / e-mail contact with the nearest signal station if necessary to request permission or confirmation
3. Promptly relocate the yacht if the anchoring position is not compliant

⚠️ The subject line of the first alert email will be:
« Initial Warning – Anchorage Prohibited Zone for: YACHT’S NAME »

Any further reminders will be sent with the subject:
« Warning Reminder – Anchorage Prohibited Zone for: YACHT’S NAME »

In addition, please ensure that:

1. Your navigation charts and ECDIS are fully up to date
2. Your AIS is ON while navigating in French territorial waters
3. Active watch is maintained on VHF channel 16, including at anchorage
4. Never hesitate to contact the closest French Navy signal station (“sémaphore”)

We strongly recommend recording your GPS position at the highest possible frequency during any commercial cruise. Your logbook should be carefully completed, including anchoring conditions (chain length, weather conditions, and their evolution).

When weighing anchor, taking a dated and geo-referenced video can also help demonstrate that the anchor was not laid in Posidonia seagrass. These elements can prove decisive in proceedings before the Maritime Court, whether criminal or civil.

Thanks to its expertise in legal navigation, and in the event of an inspection by maritime authorities during anchoring, FLYN YACHTING can assist you in assessing the situation and defending your interests.

Stay compliant. Stay protected.

For more information about this feature or any of our PREMIUM services, feel free to reach out to our team at info@flyn-yachting.com

1. CERTIFICATE OF PRESENCE IN A NON-EU TERRITORY:
   confirming the yacht has exited EU waters and touched a non-EU country.
2. CERTIFICATE OF ENTRY INTO THE CUSTOMS TERRITORY OF THE EU : confirming the yacht’s re-entry into EU territorial waters, renewing the 18 months period.

• Territorial waters boundaries
• Entry and exit points
• A complete list of relevant coordinates (Longitude, Latitude, Date-Time)

The FLYN-YACHTING team is excited to attend the PBIBS 2026 from March 25th to 29th. This major event is the perfect opportunity to reconnect with our American clients, captains, brokers, and industry professionals!

As you may know, FLYN-YACHTING specializes in helping you navigate the complex and ever-changing regulations of the yachting industry, particularly in the Mediterranean.

Let’s meet! Contact us at noemie@flyn-yachting.com to schedule a meeting during the show. Looking forward to seeing you there!

Following the Customs & Tax meeting held yesterday in Antibes, which we attended, we would like to remind you of the regulations regarding the mixed commercial use of fuel.

As you may know, the taxation of fuel products varies depending on the commercial use of the yacht, whether it operates under a charter agreement or a transport agreement. Commercial yachts are authorised to combine both statuses within the same year under the “mixed commercial use of yacht” regime, subject to specific conditions.

⚠️ Important reminder:

• When mixed fuel use is planned during the year, a prior declaration must be submitted to the Customs authorities.

• At the end of the year, the official mixed fuel summary table must be duly completed and declared.

To ensure full compliance and simplify this process, FLYN-YACHTING can assist you by reconstructing and preparing a complete fuel logbook in cases of mixed commercial use.

Based on the documents and information you provide (fuel invoices, cruise details, etc.), we will:

• Reconstruct all commercial and non-commercial cruises by date, including distances covered

• Compile and analyse all fuel supply invoices, including volumes, total amounts, and tax / tax-free status

• Calculate standard fuel consumption and reconcile it with actual usage

• Prepare the annual mixed fuel summary table required by the authorities

This structured and documented approach allows you to anticipate Customs inspections and secure your fuel tax position.

Contact us at noemie@flyn-yachting.com should you require further information or assistance.

We’re thrilled to kick off the Caribbean season with one of the most anticipated events of the year… 🌴⚓

FLYN-YACHTING will be attending the prestigious Antigua Charter Show from December 4th to 9th, 2025.

Join us to discover our latest products, services, and bespoke solutions — from tracking and VAT expertise to regulatory support and more. Whether you’re looking for tailored advice on navigating the latest yachting regulations or wish to explore our innovative tools, our team will be delighted to assist you.

Don’t miss the opportunity to connect with us during the show!
Contact us to schedule a meeting or to learn how FLYN-YACHTING can support your yachting operations all year long.

📩 noemie@flyn-yachting.com
📞 +33 (0)6 26 89 20 73

We look forward to seeing you in Antigua and setting sail toward new horizons together! 🌊

Download FLYN book 2025

Some French Islands are part of the Union customs territory such as Martinique and Guadeloupe where specific tax exemption regarding charter starting from these destinations are applicable depending on the size, weight, and the itinerary of the yacht. For Saint-Martin and French Guiana no local VAT is applicable.

The other French Overseas Territories are excluded from the EU regulations, there will be no liability incurred by the vessel from cruising and chartering in these areas.

Regarding the 70% rule, the notion of French territorial waters covers also the French waters located overseas. Therefore, a trip made in the FOT waters will not be considered as an international trip.

Click here to read/download the full article: French Overseas Territories regulations.

We hope you’ll enjoy your end-of-winter season there!

For more information, VAT rate and regime applicable do not hesitate to contact FLYN-YACHTING at noemie@flyn-yachting.com

The Palm Beach International Boat Show is one month away and the FLYN-YACHTING Team is excited to be a part of the 41th annual show. We will be in the area of Fort Lauderdale and Palm Beach from March 20th to 26th and will attend PBBS. As you may know, FLYN-YACHTING can help you deal with the complex and ever changing regulations of the yachting industry.

What an important event to meet up again with our American clients, captains and industry stakeholders: https://www.pbboatshow.com/en/home.html 

Our commercial team will be available for meetings throughout the show days, contact us at noemie@flyn-yachting.com.