Understanding boat transactions regulation in France is crucial if you want to buy a boat or cruise the French waters. This FAQ answers common queries about sales such as VAT status, French taxes such as DAFN, french registration paperwork and more.
A new boat will include (or should include) factory warranties, and you have the ability to choose options like a hi-lo swim platform or stabilisers. However, secondhand boats give you a bigger boat for your dollar, and a lot of early problems might have been solved by previous owners. Our two cents: as for new yacht owners, we generally recommend not to buy a used boat that needs an entire refit. It can be more complicated and more expensive than you expect.
There are many costs involved in owning a boat. Assume that you are spending 18-10% of the boat’s value just each year on maintenance, insurance, and storage. Older boats usually require more maintenance. Other expenses will be dockage and fuel, with unplanned repairs on top. You can offset some of your boat’s costs by renting out your boat if you follow all the national requirements and licenses.
In France, to be registered, a ship or a PWC (Personal Watercraft, like a jet ski or wave runner) must be owned at least 50% by a national of a country in the European Union.
We highly recommend a pre-purchase boat survey. It uncovers hidden damages, potential safety concerns and confirm the boat’s condition, ensuring your investment and avoiding expensive repairs down the road.
Demand Records: ask for the log book, engine hours, service records and bills for the major repairs.
The full and consistent maintenance history of a boat is a very good sign of care being taken over the boat.
After the survey, the buyer can negotiate the price based on defects found. You can choose to negotiate, but if the two parties can’t agree on a purchase price, the sale, and deposit, less any costs for the survey, will be void. We recommend you read the new MYBA Memorandum of Agreement for further insights.
The purchaser will be responsible for all costs related to the survey, and haul out of the yacht.
However the yacht is sea trialed for the owner expense and under his insurance and on his charge.
In an instance where the sea trial or survey is deemed unsatisfactory, the contract will describe how to take the next steps that could include a deposit refund.
Typically, the seller pays yacht broker’s fees, which are usually 5-7.5% of the price of the boat, excluding VAT.
There is no international maritime license for recreational boating. The French license is valid abroad only within the limits of its authority.
Even on foreign waters, French boating license rules apply on boats sailing under the French flag.
Formalise Contract: It is best to have a properly written and detailed Sale and Purchase Agreement (Acte de Vente) .
See that you receive all the right registering documents, CE certificate, the records of maintenance carried out on the boat and proof of payment of VAT.
Please note the following: the validity of a boat’s EU VAT Paid Status can be affected if you take the boat out of EU waters for a prolonged period.
No need of license for sailboat sailing in French maritime waters.
There is no qualification required to use a handheld VHF radio (max. 6W output) without DSC (Digital Selective Calling).
Get proof of VAT Payment: Obtain a written document (most probably a final invoice or French customs declaration) that the VAT has been paid in the EU on the boat.
This is especially important for boats built or imported after 1985/1993.
Important: the validity of a boat’s EU VAT Paid Status can be affected if you take the boat out of EU waters for a prolonged period.
If the boat which has EU VAT Paid status on it remains outside EU waters for longer than three consecutive years, the boat will lose its EU VAT Paid Status and will be treated as an imported good on its return and subject to VAT and duty unless some other Relief applies (e.g.Temporary Admission).
Check CE Marking: For boats built after June 1998 ensure the boat has the compulsory CE marking and Déclaration de Conformité (Conformity Declaration).
Yes, all boat owners in France pay an annual tax (Taxe Annuelle sur les Engins Maritimes à Usage Personnel or TAEMUP former DAFN or DAP) on personal maritime vehicles.
More information in French here.
The DAFN (French Annual Francisation and Navigation Tax) is a tax that has been collected by the French Directorate General of Public Finance (DGFiP) since 2022.
More details here.
To find out the exact amount of this tax, you need to contact your local tax office. A list of contacts can be found on the official government website here.
Yes, you owe the entire year’s tax. Once your boat is registered in your name on January 1st of the year, you will owe the entire DAFN (DAFN stands for Droit Annuel de Francisation et Navigation). It does not matter if you sell or deregister your boat in the same year. There are no refunds or pro-rata reductions.
When purchasing a private boat in France, there are some obligations to observe. The process is distinctly different if you are buying a new or second-hand boat, an inland or a maritime boat.
Here are the Main Obligations:
The French registration: Boats must be registered in France. This is essential for identification (particularly in situations of theft or distress). Registration applies to vessels from 2-24 meters in length. It is essentially a matter of obtaining a “titre de navigation”.
Francisation: Once upon a time, it was a separate obligation, now it is just part of the registration obligations. This obligation applies to vessels departing on an ocean-going journey, in other words prescribed by French law to other countries or international waters, and vessels exceeding 7 meters in length. Also, if the boat has an engine above a prescribed power.
Documents: Important documents include:
The details of the sale are typically provided in the form of an invoice or bill of sale.
CE Certificate: Declaration of conformity (DEC)
User Manual
Identification Documents
Proof of Address
If it is a second-hand vessel you will need the previous registration documents as well. It is essential to interrogate the ownership of the boat and any mortgages or encumbrances on a secondhand vessel.
Operating Licenses: Your pleasure craft operator card is the only requirement for the operation of a motorized pleasure craft with a motor of 6 horsepower or greater.
Custom or VAT: If the boat was not purchased in France then you will be subject to French VAT, and Customs duties, if applicable. This rate in France is 20%.
Also, insurance is required, but you might not be necessary since CGL insurance is required for your plans. You will want to obtain some liability insurance on the boat.
The requirement for a license depends on the vessel’s flag and the intended navigation area.
In France you need a license to drive a motorboat with an engine exceeding 4.5kW (6 HP). That also gives you the right to use a VHF in French territorial waters.
Check the Certificat d’Immatriculation (or similar document out of France) of the boat to ensure the owner is the legal owner and the boat details are in agreement.
Check for Liens: Make sure that there are no outstanding mortgages (hypothèque maritime) or debts outstanding against the boat.
If you are interested in chartering a private boat in France, there are a few regulations to consider.
Here is a brief summary:
Regulations: There are regulations governing the commercial charter of vessels in France. If you intend to regularly charter your boat for profit, you will have to comply with certain regulations and need to get the appropriate licenses and/or permissions, a French VAT number, as well as a licensed skipper with professional credentials.
Commercial yacht registration is required.
Occasional vs. Commercial: If you occasionally talk to friends or family about using or possibly chartering your boat, this is generally less of a burden than creating full-fledged charter operation. However, sporadic charter activities could also fall under insurance and safety regulations.
Insurance: You will likely need special yacht charters insurance in addition to your own private yacht insurance policy to cover charter for rental type of activities.
Licensing and Permits: Depending on your size and type valuation of boat and what destination you are chartering, you may need specific licenses or permits (Captain 200 or more likely required).
Suggestion: Consult with local French maritime authority, or a maritime attorney in France, to ensure all rules and regulations are met or thoroughly researching them.
Checkout our website for French Riviera charter.
Check Equipment: It must be checked that the equipment (life raft, distress rockets, life jackets, fire extinguishers, etc) is all on board in satisfactory condition and in accordance with the French regulations concerning the category of the boat (Catégorie de Navigation) and the category of areas being plied.
The information provided above is for information purposes only and is not legal, tax or professional advice. We will use all reasonable endeavours to ensure that the information is correct, complete and up to date but the law relating to boat purchases, VAT and customs matters in France and the EU is very complex and is also changeable.
You are strongly advised to seek specific legal and tax advice from a suitably qualified professional (such as a lawyer, solicitor or maritime tax expert) before making any purchase decisions or entering into a transaction.
We accept no liability for any reliance placed on this information.