No VAT on ordinary maintenance also for yachts under temporary importation

The Italian Revenue Agency (Agenzia delle Entrate), in its reply no. 254 of 17/03/2023, clarified that the fees for works of ordinary maintenance carried out by Italian suppliers on yachts under temporary importation regime are not subject to VAT pursuant to Article 9, paragraph 1, no. 9 of the VAT decree (DPR n. 633/72). The reply also confirmed that such routine maintenance works include painting of the deck and of the wooden interiors, the replacement of the rigging and of the porthole plexiglass. Finally, Agenzia delle Entrate has specified that if a supplier has erroneously issued an invoice with VAT and the shipowner has already paid it, the shipowner can not request a refund of the VAT from the Italian authorities but must negotiate with the supplier for a refund.