- Updated list (as of 23/09/2026, based on 2025 traffic data) of French airlines deemed to meet the conditions of Article 262-II-4 of the French Tax Code (CGI).
- Listed airlines may benefit from the VAT invoice-attestation waiver when purchasing supplies/services from their suppliers.
- The annex applies until a new list is published.
- The list includes major carriers such as Air France and its subsidiaries, Air Caraïbes, Corsair, French Bee, Transavia France, and several overseas/regional airlines and operators.
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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