Boats built before 1985 are deemed VAT paid if they were in the EU on December 31, 1992, providing there’s paperwork to support both dates. For age this could be a marine survey, Part 1 registration, insurance documents or a builder’s certificate, while receipts for mooring or winter storage would satisfy the location requirement. When buying a second-hand pleasure craft from any VAT registered business in the EU, the invoice should itemise the VAT charged to you in that transaction.
Newer boats after that might need proof that the VAT has been paid