Having done a little bit of flying this year so far, I thought I would compile a list of those (few) places in Europe where Avgas can still be had for (sometimes considerably) less then 2 Euros per litre. Most of these reports are based on recent personal experience.
This is assuming that the flights are purely private and don't allow any drawbacks for business / commercial use or so.
I think this may be useful for people planning longer trips. Anyone have other places to add?
1) Helogland (EDXH) - Germany: Currently 1,94 Euros
Helgoland has a special customs status, thus allowing the sale of duty-free fuel. Don't need to fly out of the EU after refuelling. I buy most of my fuel there.
2) UK (exported): roughly 1,80 Euros
Avgas being exported from the UK is eligible for duty drawback. The drawback rate is 38 pence. With the (lowest) fuel prices in UK being right aroung the 1,90 pound mark (for example Gloucester, Goodwood, Shoreham) the effective price comes down to about 1,52 pounds, which - despite the strong pound these days - equates to roughly 1,80 Euros.
For those not familiar, more about the drawback procedure a little further down here (albeit in german only). A few UK airports allow the duty to be deducted right at the pump, saving the drawback procedure (Enniskillen EGAB for example).
3) Channel Islands: roughly 1,75 Euros
Again, the special customs status of the Channel Islands makes for some cheap fuel at Jersey, Guernsey and Alderney. No drawback procedure is required. (I)AOPA members enjoy another 10 eurocents off at Jersey and Guernsey.
4) Italy (exported): roughly 1,50 Euros
When exporting fuel outside the European Union, Italy allows you to fuel up duty-free and tax free. This happens when you fuel up and then leave towards - for example - Switzerland, Montenegro, Albania, Africa. Remember Croatia will join the EU in a few days so no more cheap fuel if leaving towards there.
This procedure only works on the bigger airports (not at club airfields which mostly sell "unofficially") and then only at certain ones (for some reason I don't exactly know). Africaneagle reported 1,40 Euros recently when fuelling up at Pescara (LIBP), leaving towards Montenegro. Some time ago, I have received reports of even lower prices at Cuneo (LIMZ) before leaving towards Switzerland. Elba (LIRJ) allows this too, but there, the fuel is very expensive to start with, so really it doesn't come out as low as above.
5) Montenegro (exported): roughly 1,65 Euros
Recently reported to me by various people fuelling up at Tivat (LYTV).
6) Serbia (exported): roughly 1,15 Euros (!)
Just recently did this at Belgrade (LYBE). An excellent airport BTW and relatively cheap fees. Should probably work the same way at Nis (LYNI) and a couple of others.
7) Norway (exported): roughly 1,55 Euros
Just recently refuelled at ENCN before flying abroad. Probably similar at other airports.
8) Malta: 1,95 Euros
This is the current price for non-exported fuel. Don't know if price can be lowered even more if exporting from the EU (Africa comes to mind). However, Malta is not cheap in terms of landing fees. Use Air Malta for the lowest handling prices.
9) Luxembourg (exported): roughly 1,65 Euros
If leaving the EU (and you have a stamped flightplan to prove it) they will give you duty-free fuel. However, Luxembourg has a rather steep handling fee.
Add DIJON to that!!
€ 1.98
Good report, thanks. There is a fuel price for some fields on You-fly.com , but the other logic is better in this case....
I were actually surprised by the price of AVGAS in Kalmar, Sweden (ESMQ). It was around 1.95EUR per liter.
Are Jersey, Guernsey and Isle of Man supposed to be outside European Union for the purpose of purchasing duty-free Avgas in Italy? At LIRZ airport, they recently told me these islands are considered part of UK, so no duty-free avgas for a flight plan from Italy to these islands. However, I'm not convinced they are right: what's the ultimate legislation source on the matter to be 100% sure?
Thanks in avance for your answers.
The channel islands are British Crown Dependencies, and are not part of the UK. Hence, they are not part of the European Union.
However in that context the facts don't really matter. What matters is what the folks selling the avgas think.
I have a suspicion that none of these zero-VAT-for-export arrangements are legal, but that doesn't stop various airports (including some UK ones) offering them misguidedly.
In my business, the only time I can issue a zero-VAT invoice (for a normally VAT-able item) is if
exporting it outside the EU, or
exporting it to an EU customer and then I need a valid VAT number for him
and in both cases I need evidence the item actually left for the destination claimed i.e. no good having a customer drop into our office in Brighton, UK, and hoping to get zero VAT by saying he is shortly off to Afghanistan with it...
Sometimes we zero-VAT an invoice to a non-EU customer where we deliver the goods to a UK shipper who is consolidating a load of his stuff into a container, and then the shipper sends us a confirmation the goods were shipped to the claimed destination.
If we were to screw up on this, we would be deemed to have billed the VAT within the price we charged so we would have to repay it to the tax people 
So the EU airports who are offering zero VAT are possibly taking on a huge risk. If they got hit for the VAT all the way back they would probably go bankrupt instantly.
Unless of course there are different rules for aviation........
I suspect not because zero-rating exported fuel would be a huge marketing tool for any airport, and despite flying all over the place internationally for 10 years I have never been offered zero VAT fuel. Well, except in a few places years ago but that was nothing to do with a subsequent international departure
I know AOC holders can get duty- and VAT-free fuel, usually. That I think is under an international treaty.
Kjeller (Oslo, Norway) was £1.58 recently.
Holland (forget it!) £2.46
Note prices £, not Euro.
