I understand that commercial flight training is not charged VAT in Spain for example, is this the case in other European countries? Where else is CPL training exempted?
No VAT in Germany either for commercial training.
I revive this thread. In Italy there is no VAT on any flight Training or hours building towards a rating.
Furthermore no airport taxes on flight training too.
Last but not least, avgas and jet a1 are exempt from taxes during training activities, even though it take forever to get it back…
Anybody know how is the situation in Austria, Slovenia and Croatia?
In Sweden there is generally no VAT on commercial education. As far as I understand, there is not for flight training either.
lowandslow wrote:
Last but not least, avgas and jet a1 are exempt from taxes during training activities, even though it take forever to get it back…
what is the procidere to reclaim any links etc? what classify a “training flight”
In France the ATO may elect for VAT exemption for commercial training.
The value of the exemption is far smaller than the VAT saved on the revenue, as the input tax (tax on expenses) is not refundable when no VAT is charged.
In France, most schools don’t elect for VAT exemption, as the administrative burden of the exemption is often considered as more expensive than the tax saving.
Peter_Paul wrote:
what classify a “training flight”
This is the UK definition of a ‘training flight’…as defined by HMRC…
training: if provided through an approved training school or by a qualified instructor and the trainee pilot is under the supervision of an instructor whether or not that instructor accompanies the student
