Vat rules change according to regions, even for services like leasing, hiring (short or long term) or financial leasing. In the specific case, nautical leasing. Every time we sail on extra eu-waters (12 miles off the coast), nautical leasing canon loses its connection with territory, basic requirement for Vat to be applied. The ship must be licensed to sail beyond 12 miles; recreational boats, unless registered, are not going to be dealt with In this essay.
France first, then Italy, have gradually codified flat-rate criteria to
