- 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.
