France publishes airlines benefiting from VAT exemption

France publishes the list of airlines making international flights that benefit from automatic VAT exemption. Appearing on this list, they do not need to request a certificate to recognized the VAT exemption.

French tax authorities released the list of French airlines that benefit from automatic VAT exemption due to the percentage of international flights made in 2022.

According to the French Tax Code, to qualify for the VAT exemption, airlines must meet specific criteria. They should have a substantial portion of their services to or from foreign destinations or overseas territories, excluding mainland France. The requirement is that at least 80% of their services are international flights.

A crucial aspect of this exemption is the requirement for airlines to provide a certificate to their suppliers, confirming their eligibility for the exemption. This certificate serves as documentation to support their VAT-exempt status.

However, to simplify things, airlines listed in BOI-ANNX-000215 are considered to automatically meet the eligibility criteria for VAT exemption. This means that these airlines are exempt from the obligation to provide certificates to their suppliers. The list of eligible airlines is updated based on traffic data from the year 2022. This ensures that the VAT exemption remains aligned with the actual operations of airlines. This list can be found in BOI-ANNX-000215.

Businesses supplying goods or services, e.g., fuel companies, to these airlines may directly check this list to ensure they are correctly applying the VAT exemption. Understanding the eligibility criteria and documentation requirements is crucial for both airlines and their suppliers. Keeping an eye on updates to the list of eligible airlines is also essential for staying compliant with these tax regulations.

Businesses supplying goods or services to these airlines, like fuel companies, may directly check this list to ensure they are correctly applying the VAT exemption. Have a look at our French VAT rates overview.

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