Aviation

THE RECLAIM OPPORTUNITY

VAT can add 15% to 25% to all aviation-related expenses. In most cases, this is reclaimable if you are a commercial aircraft operator. The same goes for the often considerable Mineral Oil Tax charge levied on your jet fuel purchases. Add to this the hugely complex business of aviation tax compliance, and it’s clear you need the help of specialists.

We reclaim

5 107 034ℓ

annually 

1. VAT RECOVERY ON AIRCRAFT AND FLIGHT OPERATING COSTS

EU law provides fuel tax exemptions and certain operating expenses to holders of air operator certificates (AOC) or air carrier certificates (ACC). This tax exemption applies to both airlines and other general business aircraft operators.

There are also VAT exemptions on services relating to real estate, such as aircraft parking and storage, and services considered to be “used and enjoyed” where supplied.

This VAT will most often be charged at the point of sale, to be claimed back later. Yet the recovery process itself can be drawn out, complex and resource-intensive. Fortunately, VAT IT works tirelessly to ease your VAT rebate process, optimise your tax exemptions and shoulder the administrative burden.

We help you recover VAT charged in a foreign country on the following expenses:

  • Fuelling services
  • Stock fee
  • Small load fee
  • Airport/flowage fee
  • Infrastructure fee
  • Hook-up/nozzle fee

2. MINERAL OIL TAX RECOVERY

Mineral Oil Tax (MOT) is an excise duty levied on the purchase of fuel. Though it can be a significant surcharge to the base fuel cost, it is reclaimable by commercial aviation operators in foreign countries, assuming certain criteria are met.

Not all countries charge MOT to foreign aircraft, but in reclaiming from those that do (France, Germany, Switzerland, Austria and Italy, among others) there are specific rules that need to be followed and documentation that is required for a tax rebate to be refunded. 

MOT is an extremely complex and often misunderstood tax – which is why we at VAT IT guarantee a recovery process that is hassle-free for our clients.

3. VAT RECOVERY ON TRAVEL-RELATED EMPLOYEE EXPENSES

When flight crews land and alight in foreign territories, they will inevitably incur expenses that include local VAT charges. These travel and entertainment costs are for business purposes and are therefore recoverable through the EU Refund Directives. Accommodation, subsistence, local transport and mobile phone charges are just a few of the travel expenses on which you can reclaim VAT.

4. AVIATION TAX COMPLIANCE

Aviation Tax is a duty levied by the government of the country of departure on most passengers travelling by air. The tax is levied on all departing flights operated by commercial airlines.

The amount of tax to be paid depends on the distance travelled from the point of departure to the final destination. Airlines are obliged to collect the tax, pay it over to the local tax office and file a return. Non-resident airlines may be required to appoint a fiscal representative. Aviation Tax compliance can be a complicated, unwieldy and highly cumbersome process.

Fortunately, VAT IT has a dedicated compliance division to assist aviation clients with their Aviation Tax management – ensuring full compliance with minimum fuss.

Aviation costs are high. VAT recovery costs are not!
An aviation specialist will contact you within 24 hours.

For job opportunities please visit the careers section on our website
*Required

THE PROMISE

VAT IT can recover up to 40% of your aviation-related expenses.*

* Provided you are a non-scheduled commercial operator. 

Please note that VAT and other taxes vary in each country.

A JOB FOR SPECIALISTS

With the steady increase in VAT and other tax levied on the aviation sector, we at VAT IT have made it our business to understand the industry’s complexities.

Over the years, we have gained the specific tax knowledge and experience needed to help aviation clients navigate the complex field of Aviation Tax recovery and compliance. We keep up to date with industry developments and legislation, ensuring we are always on the lookout for new tax refund opportunities and anticipate any compliance complications well in advance.

RISK FREE

Our only fee is a percentage of the recovered VAT. If there is no refund, there is no cost to you.


Aviation costs are high. VAT recovery costs are not!
An aviation specialist will contact you within 24 hours.

For job opportunities please visit the careers section on our website
*Required