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What will the Gibraltar Agreement do?
Practical Boat Owner
|January 2026
The location and status of Gibraltar have made it a popular destination for cruising sailors in the past, to both reset the EU Temporary Admission VAT clock and to pause the Schengen 90/180 days clock.
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The UK, EU, Spain and Gibraltar announced on 11 June 2025 that they'd agreed the core aspects of a future formal treaty between the EU and the UK in respect of Gibraltar. It involves removing the need for border checks between Spain and Gibraltar while enabling EU/Spanish checks at other entry points into Gibraltar. It also introduces a Gibraltarian VAT system, modelled on the EU VAT system, for goods entering Gibraltar.
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