EASYTAX, VAT fiscal representative

France – Publication of the New List of French Airlines Exempt from VAT Certification

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.



Rely on our experts to manage your international VAT obligations.

Until then, the print and electronic media were taxed at 9%. It will now be taxable at 0%. This change takes place on January1st, 2023.
The list of airlines deemed to meet the exemption condition is completed with the names of two companies: Heli-Union IXAIR. These two companies are deemed to...
The list of French airlines who meet the conditions of Article 262 II 4°, and exempted from attestations to their suppliers to benefit from the VAT exemption, has been...
Following the European Commission’s 2018 proposal to reform VAT rates an agreement was reached between EU finance ministers regarding the update of VAT rate rules. Three measures emerge...
Other VAT infoFrance

Tax Mag

VAT Updates per Month


Get the latest news about VAT in Germany and the European Union straight to your mailbox.

we respect your privacy