Vat on us imports

[Aifreeman]

Lets see if there is anyone out there who knows their stuff. I am looking at a 1991 aircraft that came to Germany in 1992, D-ETTE, and went back to the us in 2001. Does this mean the vat was paid? Do I need to prove anything?

[Mistwood]

Well - you don't give us much to go on! What is the aircraft type? If the aircraft was officially imported into the EU VAT may have been paid or it may not. It depends on whether or not it was a qualifying aircraft and this, in turn, depends on the rules pertaining in each Member State at the time. Many aircraft can be imported into the EU on a VAT free basis (before 4 Jan 2011,the UK's definition of a qualifying aircraft was by reference to its weight - after that date, it depends whether or not the aircraft is one that is used by an airline operating for reward chiefly on international routes).

An imported aircraft into the EU is said to have 'free circulation' status and until such time as it is officially 'exported' it retains that status. Both Import and Export require official Customs entries.

The aircraft owner should know whether it has been imported and then exported as it should have copies of the Customs declarations.

[flyingfemme]

If the aircraft was sold, without VAT, to the US then you need to pay it again. If it was not sold at the time and has not changed ownership since then it might be possible that you don't have to pay again. Reimport after leaving for more than a specified number of years (usually 3) requires a waiver of VAT that is only available to the same entity that exported it.

Eligibility for VAT exemption is only available to aircraft used mostly for international passenger transport for reward....AOC or airline.

[sovereign680]

If it was registered in Germany with the LBA VAT ( correct term Einfuhrumsatzsteuer ) was paid. An aircraft is not going to be registered in Germany without proof of paying all taxes. The LBA will have the proof on file.