- The list of airlines benefiting from VAT exemption for certain operations has been updated.
- Certain operations involving aircraft used by airlines, both French and foreign, are exempt from VAT if at least 80% of their services are to or from foreign destinations or overseas territories, excluding mainland France.
- Airlines listed in BOI-ANNX-000215 and foreign airlines are considered to meet the 80% condition.
- French airlines not listed in the published list must provide a self-declaration attestation to their suppliers, subject to administration control.
- The updated list of French airlines meeting the 80% condition as of October 4, 2023, includes several airlines such as Air France and its subsidiaries, Air Austral, Air Caraibes, etc.
- Airlines can request VAT exemption for various operations related to their aircraft, including delivery, transformation, repair, maintenance, chartering, and leasing.
Source: mathez-formation.fr
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
