L&S
I thought of you in bed last night (HELP, does any one know of a good shrink?) as the answer was incomplete.
VAT on a/c and boats is charged by weight or size even if they are second hand goods. If my memory serves me right, the cut off date for VAT liability on a/c within the EU is 31/12/1985. Every a/c that was in the EU prior to this date is exempt from VAT, any a/c that was imported after is liable. That means that an a/c that was imported to the E.U on 1/1/1986 is liable for VAT. Many owners did not keep the VAT payment receipt and this is why people might have problems in the future. If the current owner can not provide sufficient evidence that VAT was paid the a/c will be impounded until VAT+fine are paid. VAT liability remains with the a/c, not with the owner! The VAT office is reluctant to provide anything in writing that says that you do not need to pay, the main reason is that they DO NOT have records! (No, I am not joking). Therefore you are the one that need to provide the evidence.
In your case I would keep a copy of the USAF Museum letter and a copy of the last French entree in the logbook and the first of the UK, or the logbook itself. If you bought the a/c from a VAT registered company they had to charge VAT, if they did not don’t worry, it is likely that no one will find out. If they did charge VAT keep a copy of the invoice in the a/c. If you bought the a/c from a privet individual there is no need for you to pay VAT. I also would try to get something in writing from the VAT office that say that all a/c that were imported before… are exempt and make sure to send copies of any paper that support your claim. I think that you are an easy case.
Hope that this one is better and sorry if I caused you blood pressure to rise.
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One thing must be said. I am not a solicitor nor an accountant or a VAT man. I came across this information during pre purchase inspections. Being very stubborn, I have demanded to have the VAT certificate. I have found the original company/person that imported the a/c to the UK (bankrupt since) and was provided with a copy of an invoice that shows a VAT charge but without a VAT registration number.
My accountant wrote to the VAT office but the answers were very vague. I have talked with AOPA UK who have promised to check with the VAT Aviation Department based in Southampton/Southend and to call back within 2 days, a year and a half later and I am still waiting. My decision was to drop that specific a/c although it was a real bargain. Be very careful with the VAT issue. Customs and Excise are aware of the problem and largely do not enforce the regulations but the day will come and then it will be very painful to many people.
Now I can go flying!