VAT (tax) on helicopter flights
Thread Starter
Joined: Jan 2009
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From: no comment ;)
VAT (tax) on helicopter flights
Need small help from fellow rotorheads in EU and WW.
In process of final preparation for EU full membership, new taxation levels must be
defined. Our VAT (now 23%) must be redefined by the summer 2012. with 2 low
rates 5% plus and one high rate 15% plus.
What is your local Value Added Tax level for helicopter pleasure
and regular flights, please? (JAR/EU Ops3)
Appreciate all kind of contributions on this issue...
In process of final preparation for EU full membership, new taxation levels must be
defined. Our VAT (now 23%) must be redefined by the summer 2012. with 2 low
rates 5% plus and one high rate 15% plus.
What is your local Value Added Tax level for helicopter pleasure
and regular flights, please? (JAR/EU Ops3)
Appreciate all kind of contributions on this issue...
Joined: Feb 2009
Posts: 3
Likes: 0
From: Essex
I think the preceding answer is too simple, as the answer is of course it depends.
If you are flying an aircraft designed to carry less than 10 passengers and you stay in the UK charge VAT at full rate of 20%
If you are flying an aircraft designed to carry more than 10 passengers then zero rate.
See guidance from UK tax authorities
HM Revenue & Customs
The best advice is always to seek paid advice from a VAT specialist, as then you describe your circumstances, and you can sue them if they get it wrong.
If you are flying an aircraft designed to carry less than 10 passengers and you stay in the UK charge VAT at full rate of 20%
If you are flying an aircraft designed to carry more than 10 passengers then zero rate.
See guidance from UK tax authorities
HM Revenue & Customs
The best advice is always to seek paid advice from a VAT specialist, as then you describe your circumstances, and you can sue them if they get it wrong.
Hovering AND talking
Joined: Feb 2003
Posts: 5,711
Likes: 1
From: Propping up bars in the Lands of D H Lawrence and Bishop Bonner
Your VAT will be chargeable at the higher rate of VAT in order to be consistent throughout Europe.
In the UK, we have three rates of VAT; 0%, 5% and 20%.
Cheers
Whirls
In the UK, we have three rates of VAT; 0%, 5% and 20%.
Cheers
Whirls
Joined: Sep 2003
Posts: 667
Likes: 0
From: Germany
VAT
In Germany it's 19 % on pleasure flights, pax transportation, cargo flights as well as aerial work as long as you stay within the german boundaries.
For pax transportation from one EU member state to another no VAT applies. But this is only a descretionary clause. Some of our local tax offices are trying to make us charge at least 19% VAT for the domestic portion of the flight.
For cargo flights from one EU member state to another it's the VAT of the country where the flight started (e.g.: Departure from Germany to Denmark = 19% VAT for the German tax department, picking up some cargo in Denmark and taking it to Germany = 25 % for the Danish Crown).
For international flights beyond the boundaries of the EU it's 0 % VAT.
For pax transportation from one EU member state to another no VAT applies. But this is only a descretionary clause. Some of our local tax offices are trying to make us charge at least 19% VAT for the domestic portion of the flight.
For cargo flights from one EU member state to another it's the VAT of the country where the flight started (e.g.: Departure from Germany to Denmark = 19% VAT for the German tax department, picking up some cargo in Denmark and taking it to Germany = 25 % for the Danish Crown).
For international flights beyond the boundaries of the EU it's 0 % VAT.
Joined: Apr 2007
Posts: 26
Likes: 0
From: Mallorca
Spanish VAT (IVA)
For Sightseeing / Pleasure Flights / Training the IVA rate is 18%
I have heard of helicopter companies charging 8% IVA for helicopter flying, but according to my local Spanish Taxman it is 18%.
Only time 0% used is if it is invoicing from a Spanish company to another European company, which is Non-Spanish and VAT Registered company within the EU. We have to use a special website to confirm if the company is entitled to the 0% IVA rate.
Cheers Jonny
I have heard of helicopter companies charging 8% IVA for helicopter flying, but according to my local Spanish Taxman it is 18%.
Only time 0% used is if it is invoicing from a Spanish company to another European company, which is Non-Spanish and VAT Registered company within the EU. We have to use a special website to confirm if the company is entitled to the 0% IVA rate.
Cheers Jonny
from today 27% VAT in Hungary, 
