- Eligibility for Exemption: This appendix outlines the updated list of French airlines that qualify for the VAT exemption from certification requirements with their suppliers, as per Article 262 of the French Tax Code, based on 2023 traffic data.
- List of Qualified Airlines: The list includes prominent airlines such as Air France, Air Caraïbes, and French Bee, among others, which are deemed to meet the necessary conditions for the exemption and will remain valid until a new list is published.
- Regulatory Context: The document relates to VAT regulations concerning exemptions for transactions involving aircraft, providing clarity on which airlines can benefit from these tax provisions.
Source gouv.fr
