The list of French airlines deemed to meet the conditions of Article 262 II 4° who are exempt from presenting supplier certificates to benefit from VAT exemption has been published.
Under Article 262 II 4° of the General Tax Code the supply, processing, repair, maintenance, chartering and rental of aircraft used by French or foreign airlines, 80% of whose services are to or from abroad or from overseas authorities and territories, excluding metropolitan France is exempt from VAT.
The following are presumed to meet the 80% condition and are eligible for the exemption:
- All foreign airlines
- French airlines listed by the French tax authorities in BOI-ANNX-000215.
French companies not included on the list who consider themselves eligible for the exemption must draw up a certificate themsleves and this is subject to checks by the authorities.
The new list published on August 26th 2020 based on the traffic achieved in 2019 is valid until further notice.