Chartering in the Italian seas always arouses great interest both for the beauty and importance of our coasts and for the highly professionalism of the operators offering these services. 

Italy is certainly one of the most attractive destinations for what is known as nautical tourism, and there are several tax implications associated with the performance of nautical charter activities by nautical charter operators.

The issuing of Circular No. 8 of 10 April 2025 by the Italian Custom Agency provided an opportunity to review the clarifications issued by the financial administration on the subject of the temporary admission of yachts for private use and to summarise the main rules representing this regime.

With the summer season approaching, a frequently recurring issue of great interest to yacht owners who intend to occasionally charter their yacht comes up.

Italian law provides in certain cases for a special tax regime for persons tax resident in Italy who work abroad. One such case is the income tax regime for seafarers who are tax resident in Italy and embarked on vessels flying a foreign flag. 

It certainly represents a tax news of great relevance for non-EU subjects represented for VAT purposes in Italy pursuant to Article 17, paragraph 3, of Presidential Decree No. 633/1972, the provision of the obligation to issue a guarantee in the hypothesis that they request to be included in the VIES for the performance of intra-Community transactions.