The AADE (the independent Greek tax authority) finally issued two conflicting sets of differing instructions, one to Customs offices, and the other to the CA. The contents were NOT what we were expecting to hear, and indeed were totally at odds with what the Withdrawal Agreement, UCC and the advice received from the EU Commission has said.
This is what should happen:
An Unlimited Transit Log (UTL) will be issued to all UK VAT paid yachts that were present in Greece on 31st December 2020.
This UTL will be retained on board the yacht when you leave Greek waters. On re-entry you will need to produce your UTL and stamp into Greece in the usual way, and your yacht will be in "free circulation".
UK Yachts entering Greek waters after 1st Jan 2021 will automatically get an 18 month Transit Log. To apply for a UTL, you will need to provide proof that you were in the EU on 31st December 2020 and that you have your proof of VAT payment as above.
What the Greeks have now said should happen:
UK VAT will not be recognised – except where the owner is Established (resident) in Greece of the EU. A UTL will be issued on proving VAT. On leaving Greek waters and returning. you will be treated as a third-country yacht and issued an 18-month Transit Log. BUT those who are “established” in Greece cannot use temporary Import and will be given a one month TL. That means the "Resident" will have to leave Greece!
This is very confusing, to put it politely.
The matter is now lodged with the EU Complaints section and will we hope be resolved shortly.
1 April 2021
Corinth Canal, photo courtesy David Whitehead