VAT exemption and aircraft: updating of the list of airlines
Update of the airlines list
VAT exemption on aircraft: what is it?
It is provided for in the 4th paragraph of section II of article 262 of the General Tax Code (CGI) that operations involving the delivery, transformation, repair, maintenance, chartering, and rental of aircraft used by air navigation companies, where services to or from foreign countries represent at least 80% of the services they operate, are exempt from value-added tax (VAT).
Updated airline list
To benefit from this exemption, airlines are required to provide their suppliers with a certificate stating that they meet the conditions for this scheme.
To simplify this obligation, the Tax Administration specifies in its guidelines (BOI-ANNX-000215) the French airlines deemed to meet this condition and are therefore exempt from producing certificates.
These companies include:
AIR AUSTRAL (REU)
AIR CARAIBES (FWI)
AIR CARAIBES ATLANTIQUE (CAJ)
AIR FRANCE (AFR) and its subsidiaries
AIR ITM (MQT)
AIR TAHITI NUI (THT)
AIRBUS TRANSPORT INTERNATIONAL (BGA)
AS AILES (HMJ)
CORSAIR (CRL)
DASSAULT FALCON SERVICE (DSO)
FRENCH BEE (FBU)
INTAIRLINE (ITI)
LA COMPAGNIE (DJT)
MICHELIN AIR SERVICES (BIB)
ST BARTH COMMUTER (SBU)
TRANSAVIA FRANCE (TVF)