Is there VAT when buying a used plane

[piperboy84]

Is there any VAT/Import charges when buying a used aircraft in Germany and importing it into the UK?

[stickandrudderman]

Not as long as you can prove that VAT was paid when it was first imported or constructed in the EU, unless it's owned by a company that bought it for business use and they reclaimed the VAT at that time in which case HMRC will want their pound of flesh.

[flyingfemme]

Answer it, it depends.
If you buy from a private owner who paid VAT when it was imported to the EU and didn't reclaim - No.
If you buy from a private owner who owned it already when the VAT regime was invented - No
If you buy from a private owner who bought from a dealer and paid VAT but did not reclaim - No
If you buy from a dealer - Yes or No depending on what the dealer requires.

If paying VAT - get an invoice/receipt showing VAT paid and the seller's VAT number. Keep it forever.

If not paying VAT - try and get paperwork showing the status of the aircraft and VAT. Import C88 (stamped) showing VAT, previous invoice from a dealer showing VAT and a private buyer or invoice from the Dark Ages showing purchase before VAT was invented.

If you have no paperwork there may never be a problem (unless you put it onto the N register) because the CAA don't care about the VAT status of an aircraft. Just be aware that aircraft owners are easy for HMRC to persecute and the rewards are quite large if they win..........hard times mean they go after easy marks.

[peterh337]

I think a C88 can be hard to get because (I was told) it shows the price the dealer paid for the aircraft ;)

When I got the new TB20 in 2002 it was absolutely impossible to get it.

I did eventually get the CofFC, via a VAT consultant, in the last days before UK Customs finally stopped doing them.

Re the N-reg, I think the basic issue is that under the EU VAT treaty, each country is barred from examining the VAT status of an aircraft unless it is either (a) its own reg or (b) a non-EU reg.

So for example the "famous French police" can hit an N-reg or an F-reg, but not a G-reg on which (in theory) they are allowed to only check the other documents, contents, pilot papers, etc, etc.

I have not heard any reports of the old French practice recently so it seems to have died down a bit. However I heard of one report of Germany doing it...

I would not buy an N-reg now unless it came with the proof of being in free circulation for VAT. It's potentially as bad as buying a plane with no maintenance records.