PARKING fees are higher for N’reg aircraft at public (CAA) aprons.
About 2 € per day for European
About 7 € per day for non European Reg.
Exactly. A search like this digs out plenty of reading on EU reg to N reg transfers. Also here.
AFAIK in any modern country the VAT treatment is reg-transparent. If anyone knows otherwise, please post it. I can imagine Greece may be different because they have several times higher landing fees for non-SX or non-EU regs – @petakas will know.
As stated before, a registry move has no VAT impact – probably true in most countries.
spirit49 wrote:
My Sales Agreement/Bill of sale states:
Whatever is stated in the Bill of Sales should be confirmed by the appropriate VAT ID of the company selling. My best practise is also to ask the relevant Tax Authorities for confirmation the VAT was really reported financially to them by the company selling (don’t ask why I started to do that …).
Moving to N-reg you are facing the question whether your Bill of Sales is grandfathered and that you have to check with your tax authorities. You have to get proof by them you did not export the aircraft after moving to N-reg and the procedure how to record is best discussed with them. Last time I had to collect and store monthly hangarage bills over the full time the N-reg resided in the EU.
My Sales Agreement/Bill of sale states:
4. Purchase Price
__
The purchase price for the Aircraft shall be
EUR xxx.000,00
=====
(In words: EUR one xxxxxx thousand)
__
This sale price is includes the relevant VAT – 20%.
__
__The seller, as a legal entity, issues an invoice to the buyer – and the sales price is stated including the relevant VA_
I have asked them for a VAT Invoice to back up the sales agreement.
If they are charging you Slovakian VAT, then you should request a VAT invoice from them.
This should show their name, address and VAT number, your name and address, and identify the goods and the amount of VAT charged.
That will leave you easily able to prove that you’ve paid EU VAT in the future.
This should be no problem for them to do.
Changing from EU registration to N. Proof of EU VAT paid
I recently bought an aircraft from a company in Slovakia as a private person. The bill of sale(Sales contract) explicit mentions that I’m a private individual, and the sales price is including Slovakian EU VAT.
I’m in the process of moving the aircraft to the FAA register, and can see this being an issue in the future.
Will a copy of the sales contract be sufficient?
I don‘t see how registry has anything to do with importation per se. Importation is strictly customs resp. VAT/duty/tax relevant and should be clear/documented upon first landing. The actual location of the aircraft is not relevant when changing registration although it might be advantageous from a cost perspective to have it physically present in the new country of registration. Some countries might require that imported aircraft be locally registered within a certain period of time, similar to the common/normal treatment of cars, but that is not a function of the aircraft location…. i.e it can still enter and exit freely.
Peter wrote:
Import for VAT is completely different to import onto an aircraft registry.
Yup, those two get confused all the time and at all levels, even by officials who should know better, so be careful out there: customs and immigration officers have executive powers…better deal through someone who does it routinely.
