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 updated on September 7, 2022.
Under Article 262 II 4° of the General Tax Code, are exempt from VAT: the supply, processing, repair, maintenance, chartering and rental of aircraft used by French or foreign airlines whose 80% are to or from abroad or from overseas authorities and territories, excluding metropolitan France.
The following are supposed 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 September 07, 2022 based on the traffic realized in 2019 is valid until a new update.