As with the other posts my understanding is that in order to recover the VAT then a) you would need to be self employed and b) registered for VAT. BUT if you are registered for VAT then you in turn will need to charge it on any "invoices" you raise on the airline . Will this be acceptable?. In addition it's very unlikely that you will be able to recover any VAT incurred with respect to supplies made prior to you registering for VAT