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Aviation Fuel Tax
PRESENTED BY:
Richard White, AEG Fuels
Thursday, March 24, 2015 | 9:00 a.m. – 10:00 a.m.
International Operators Conference | San Diego, CA | March 21 – 24, 2016
2
The United States
IRS Revenue Ruling 78-75
The status of an aircraft operator as a
"commercial operator" under Federal
Aviation Administration regulations is
not determinative in applying the avia-
tion fuel and transportation taxes
imposed by the IRS.
Are you registered with the IRS?
How is fuel taxed…
3
The United States
• The correct tax rate for jet fuel used in non-
commercial aviation is $0.219 per gallon
• What rate does the FBO charge?
• What should I do if the FBO charges me
$0.244?
What tax rate?
4
Europe
Commercial Aviation in Europe – How is it taxed?
What taxes apply?
• Value Added Tax (VAT)
• Mineral Oil Tax / Excise Duty / TIPP
What exemptions are available?
• “The supply of goods for the fueling and
provisioning of aircraft used by airlines
operating for reward chiefly on
international routes”
5
EuropeWhat documentation do I need?
• Air Operators Certificate
• Operations Specifications D-085
• Destination
• Flight Number (if applicable)
• Tail Number/Registration
6
EuropeThe importance of the fuel ticket - Italy
Make sure the following are on the ticket
• Flight number is on the fuel ticket
• AOC # in the Notes/Remarks section
• The box for Commercial Airline or Charter/Cargo is marked/indicated
• The box for “outside the EU” is marked and the final destination is recorded (if applicable)
• The box for “Duty Free” has been marked
• The box for non-application of IVA (VAT) has been marked
• Ensure “Privato/Privé/Private” is NOT indicated
8
EuropeThe importance of the fuel ticket - France
Make sure the following are on the ticket
• Flight number is on the ticket
• AOC # in the Notes/Remarks section
• The box for Commercial Airline or
Charter/Cargo is marked and the AOC # is
recorded
• The “Sans TICPE” & “Sans TVA” boxes have
been marked
• “Privé” or “Private” is NOT indicated
10
Europe
The importance of the fuel ticket - GermanyMake sure the following are on the ticket
• Flight number is on the ticket
• AOC # in the Notes/Remarks section
• Destination is on the ticket
• AOC Presented – YES – number is recorded
• MOT – NO
• VAT – NO
• “Privat” or “Private” NOT indicated
12
EuropeThe importance of the fuel ticket - France
In France, 14 CFR Part 91
operators can get an exemption
certificate from the French Tax
Authorities granting them a 5
year exemption from the excise
tax.
13
Europe
You paid the tax – now what do I do?
So long as there is a “business purpose” for the
flight, VAT refunds are available from:
• Austria
• Belgium
• Denmark
• Finland
• France
• Germany
• Ireland
• Netherlands
• Norway
• Switzerland
• United Kingdom
Aviation Fuel Tax
PRESENTED BY:
Richard White, Tax Manager
AEG Fuels
T. 305.913.5253