Update of VAT Exemption List for Airlines Meeting Conditions of Article 262 of CGI

• The French tax code provides an exemption from value-added tax (VAT) for certain operations involving aircraft used by airlines.
• To qualify for the exemption, airlines must have at least 80% of their services to or from foreign destinations or overseas territories, excluding mainland France.
• Airlines are required to provide a certificate to their suppliers confirming their eligibility for the exemption.
• French airlines listed in BOI-ANNX-000215 are considered to meet the eligibility criteria and are exempt from providing certificates.
• The list of eligible airlines is updated based on traffic data from 2022.

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.

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