The current tax reform and, in particular, the reform of the administrative penalty regime, has introduced a new provision that has a substantial impact on VAT both in terms of the application of the tax and, even more so, in the procedures implemented by Italian companies with reference to the intra-Community supply of goods.

According to a very common practice, in the case of charter agreement for pleasure yacht, the client makes available to the captain or the charter company a sum of money - usually amounting to around 25% of the cost of the charter - to be used for expenses of a different nature that will be incurred during the charter period and that are not known in detail at the beginning of the charter.

A new form of maritime accommodation is represented by the so-called scattered nautical hotel, i.e. those facilities composed of a central production unit offering common services and recreational units equipped for accommodation and overnight stays on board, serving the same central production unit.