Since 1 January 2019, the Netherlands has applied a stricter definition of which “seagoing vessels” qualify for the 0% VAT rate — following pressure from the European Commission, which found the earlier Dutch rule too broad. The Dutch State Secretary of Finance issued a decree tightening the criteria: a vessel must sail on the high seas for at least 70% of its operation and be used 100% commercially to qualify.
This was followed by a series of CJEU rulings narrowing the exemption further — most notably Grup Servicii Petroliere (C-291/18) , which excluded stationary jack-up drilling rigs, and Fast Bunkering Klaipėda (C-526/13) , which excluded supplies made through intermediaries rather than directly to the vessel operator. See our full legal references →
Since then, ship operators, ship owners, and managers — as well as suppliers of goods and services in European ports — have been obliged to hold a written statement confirming the applicable 0% VAT status of each cargo vessel.
Where a “ship stores in transit” designation had traditionally been sufficient for 0% VAT deliveries and VAT-free invoices, ship suppliers and operators are now required to provide a written statement indicating the basis of the VAT exemption. VAT status must be demonstrable with supporting criteria, such as AIS data or the ship’s log.
This exposes both operators and suppliers within the EU to prosecution and serious financial penalties. The statement must be updated annually, adding a repetitive administrative burden even in years where the vessel’s VAT status hasn’t changed.
Dutch tax authorities have since formalized these requirements: the Staatscourant notice of 28 October 2021 (nr. 45434) implemented the Grup Servicii Petroliere ruling into Dutch policy, effective 1 January 2023. Other EU member states have moved at different speeds — see, for example, the 2021/2022 Fonasba member survey on how the related transport-VAT ruling (C-288/16) has been applied across countries. VesselStatement.com was created to help shipowners and suppliers navigate these diverging national timelines while minimizing the administrative burden.
Legal information on this page last reviewed: 26 July 2026. For the full set of sources — Dutch tax authority guidance, EU legislation, and case law — see our legal references page.
Learn more about why VesselStatement.com was created and how it helps your business stay compliant.
In this short video we explain the EU regulation background, what information a vessel statement must contain, and how our platform simplifies the annual renewal process for ship operators and port suppliers across Europe.
According to the Dutch tax authority, vessel statements must meet the following minimum requirements:
It is our view that if such a statement prevents financial and legal liabilities, it is better to be safe rather than sorry.
VesselStatement.com seeks to alleviate shipowners, managers, operators, and suppliers from this yearly requirement, allowing them to focus on their core business.
Ship owners, operators, managers, and suppliers can sign up here. We aim to support the maritime industry in all European ports.
Join ship operators and port suppliers across European ports who trust VesselStatement.com.
Get a Vessel Statement Register Your Fleet Contact Us