Flying in France - proof of VAT needed?

[dperalta]

Hi, anyone know whether French (or indeed any other EU) authorities would be entitled to request proof of VAT being "paid" on an LAA aircraft?

I've heard that this has been asked for occasionally, but I think that would only apply to aircraft not on an EU register e.g. an N-reg based in UK, and not to a UK registered aircraft.

Given that in theory an LAA type could have been plans built (so their would be hundreds of invoices) or a legacy type (built before VAT existed!) I can't think that this would apply to us but am keen to hear from anyone more knowledgeable than me.

I've checked EASA Part NCO - section 135 deals with aircraft documents - and there is no mention there, though then again that is not definitive if this is a tax issue rather than an aviation one.

TIA
David

[tnowak]

I have never been asked for a VAT certificate when visiting France in my vintage G reg.
I think the issue was to do with N reg aircraft being imported via a certain European country who had different VAT laws for aircraft imports. I think that "loophole" was closed off 5-10 year ago.
Just make sure you carry all the required aircraft documents, should you ever be ramp inspected.

Tony

[samrutherford]

I've never had it, but apparently the French (they seem to be more active on this than any other country) are still checking N reg every so often.

What could be come interesting is our post-Brexit world. Potentially exposing G reg to the same issue - having to pay import duty on arrival in the EU...

[Brian Hope]

There was a time when you had to prove vat was paid and there was a form that you took with you as proof, but that was binned about 20 years or more ago. They do sometimes ask N reg owners but otherwise I think you're OK. I was ramp checked three times post needing the form and vat was never queried.