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Old 12th Dec 2008, 08:05
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flyingfemme
 
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This seems to have wandered off -topic and the question wasn't answered.

Glex - the letters/numbers painted on the side make no difference at all to the VAT status of any aircraft. What counts is the current VAT status of the machine, its location and the VAT status of both the buyer and seller.

If the aircraft is here (EU) and VAT paid and sold by a private seller (not registered for VAT) then the price includes tax; you don't pay it (they are not allowed to charge it on top) and cannot reclaim it (even if you export the airframe).

If you buy in the US and import it you must pay VAT to the Revenue - in any EU country you please. In this case you may fit the Danish criteria for a zero rate of VAT.

If you buy something here, from a VAT registered seller (dealer or business owner) they will have paid the VAT and reclaimed it - so t hey, in turn, charge you. Unless you are VAT registered you cannot reclaim the tax.

HTH
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