dublinpilot wrote:
But wasn’t there recent case of just such a thing happening in Germany to a Swizz pilot who had the rental aircraft they were flying into Germany on a day trip, seized on a technicality?
First of all this case is many years ago and second it was not seized because some prior importer had not paid import VAT but sold to someone else pretending he paid VAT and this bona fide customer was held responsible for something the importer did in the past. Completely different case!
dublinpilot wrote:
But wasn’t there recent case of just such a thing happening in Germany to a Swizz pilot who had the rental aircraft they were flying into Germany on a day trip, seized on a technicality?
There was a case recently (well, two or three years ago) similar to what you describe, but the aircraft wasn’t seized. The pilot was instead presented with a hefty bill from customs. But yes, it was indeed a technicality.
It’s perhaps worth noting that EU VAT law is a Directive, not a (directly applicable) Regulation. So, unlike the Customs Code (for instance), the VAT Directive is implemented by national legislation in each of the 27 member states, with entirely legitimate differences in rates, rules, enforcement and dispensations.
Airborne_Again wrote:
There was a case recently (well, two or three years ago)
Time is flying – the last case I’m aware of happened July 2015 – 6 years ago …
Might be, that it is just that such cases are brought up in pilot forums so frequently, that we start to think: Happens all the times ?!?
Someone has just asked me some simple questions to which I don’t have good answers:
What do you know re the temporary export of aircraft for flying to France/ the EU for pleasure/competitions etc?
Apparently gliders have had discussions with HMRC, as have balloons but that is for when they trailer their aircraft.
Does anyone know? @lionel maybe.
AFAIK a Brit passport holder can fly all over Europe, any reg, and there is no VAT issue provided you use the correct Customs entry points. And only Denmark and Norway have a sort of a ban on N-reg long term parking there.
If you tow a glider then you are importing “goods” which I am sure is different, but why is it different to importing a “vehicle”? Temporary import concessions (which is what allows us to fly around) should apply equally to both.
Temporary import to France for competitions would be unlikely to be a problem, because the sporting body organising the TI would provide and help with all the details and co-ordinate with its sister body in the UK.
There is a bilareral agreement on permit aircraft between France and UK.
If the aircraft and pilot are ICAO there should be no problem where temporary travel for tourism is concerned, providing the restrictions on people that came into place at the beginning of the year are adhered to.
And of course currently there are the different Covid restrictions across Europe.
So I would have thought, where France is concerned, one would need to be more specific with the question in order to give a more detailed answer.
One might need some sort of temporary import form in some cases.
The very simple answer is the same as discussed in the thread regarding the Swiss pilot – crossing the EU border with a personal means of transportation constitues a valid temporary import declaration for said means of personal transportation and all personal effects one travels with.
Buying plane in DK with 0% VAT?
Hello all,
I want to buy a plane (OY-) in Denmark and bring it to Austria, where it will be registered.
Seller is a company. Buyer (me) is a private individual.
The seller‘s invoice states „0% VAT“.
Some more details:
The aircraft was imported into Denmark and registered OY- in the 1970’s. In the 90‘s, it was exported to and registered D- in Germany. In 2019, it was re-exported to Denmark and registered OY-again under the company that is the seller.
Company selling it cannot issue an invoice stating VAT, as then the VAT has to be filed and thereby paid twice, making the plane 25% more expensive.
I have no idea what the following is supposed to mean but was told: „The company cannot be held liable for VAT during a sale, but is liable for the VAT for the aircraft under it‘s ownership of the plane.“
I thought B2C requires VAT? Or is there some Danish mojo going on?
Anyone have some experience or info on this?
Just want to make sure I don’t run into any problems in the future.
Thanks!
Company selling it cannot issue an invoice stating VAT, as then the VAT has to be filed and thereby paid twice, making the plane 25% more expensive.
I have no idea what the following is supposed to mean but was told: „The company cannot be held liable for VAT during a sale, but is liable for the VAT for the aircraft under it‘s ownership of the plane.“
No idea about Danish VAT law but the above is PROB99 nonsense.
Also, here in the UK, if a VAT registered body fails to charge VAT on a sale (of goods which are not VAT exempt) then he is deemed to have charged the VAT, and HMRC can go after him for it. I think it has to work that way in every “VAT country” otherwise it would be an obvious tax dodge. We have on a few occassions been supplied a bogus VAT number by a buyer on the mainland EU (which led us to not charging VAT on the sale) and in these cases we had to pass on the “deemed” VAT to HMRC.
Does this Danish company actually exist?
Thank you Peter! I also believe the company/selling entity is responsible for the VAT, not the private buyer.
