- The French tax code exempts certain airline operations from VAT.
- To qualify, airlines must demonstrate that at least 80% of their services are to or from foreign destinations.
- This is determined based on declarations submitted to the relevant ministry.
- Airlines must provide an attestation to their suppliers confirming their eligibility for the exemption.
- French airlines listed in BOI-ANNX-000215 are considered to meet the requirements and are exempt from providing attestations.
- The list in BOI-ANNX-000215 is updated based on 2023 traffic data.
Source: bofip.impots.gouv.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.
