Originally Posted by
Dg800
And that only when they are actually imported to an EU-country, imported usually being defined as "for longer than six months consecutively", or something to that effect.
As mistakes in the VAT department can be exceptionally costly and unpleasant, I would strongly suggest to anyone who is contemplating anything remotely out of the ordinary to get professional advice (from someone you paid money to and has professional indemnity insurance) rather than an anonomous forum.
Notwithstanding the above - some free advice with no warranty at all as to correctness.
- An aircraft is 'imported' when it arrives, not after it stays for a period of time - The above quote is factually incorrect.
- There are exemptions for non-EU registered transiting aircraft so they do not need to pay import duties/VAT
- For private individuals these exemptions can be compromised by crossing a border into a non-customs airport (my understanding of a specific German/Swiss risk)
- For non-AOC aircraft the exemption can also be compromised by carrying an EU national on a flight
- I believe, but don't have a reference, it is only the country of registry (if it is an EU country) that can question the VAT status of an aircraft.
Therefore, if yours is a G-Reg aircraft, I don't believe the Frence are entitled to ask (and I have not heard of them asking for VAT information on a G reg), however, if it is a non-EU reg you likely have a problem.