JWL wrote:
The sales invoice will demonstrate that I have paid VAT to that LTD company.
Is that sufficient?
Yes, that proves that you have paid VAT (together with your proof of payment, e.g. bank statement).
Phew! A lot simplier than I thought then.
So in effect, I just need to keep copies of the invoice and bank statement to hand out if requested.
Just keep in mind that invoices have to meet strict standards to be acceptable for VAT purposes. These standards might vary in each EU country. In Germany for instance it would be invalid if it doesn’t cary the tax number of the issuer.
boscomantico wrote:
Wonder why you stick around here if it’s all that bad…
That question I have been asking myself for years… missed the chance unfortunately.
Mooney_Driver wrote:
That question I have been asking myself for years… missed the chance unfortunately.
It’s never too late, Mooney!
If I want to buy a 2007 aircraft with no C88 (my understanding is that they stopped issuing them around 2006)
C88s are official import documents and are still issued. A ‘Free Circulation Certificate’ is different, and it is these that are no longer issued.
Yes, that proves that you have paid VAT (together with your proof of payment, e.g. bank statement).
Yes it shows you paid VAT but doesn’t help when trying to prove that VAT was paid at import!
Yes it shows you paid VAT but doesn’t help when trying to prove that VAT was paid at import!
My view too.
The problem is that if someone gets into a sticky situation over this, they are unlikely to post the details in a forum 
So if someone really wanted to get you they won’t accept a normal commercial invoice.
You need the C88. Whether you paid VAT to the seller is not the point.
Depends, i would say. If you have bought the aircraft new, from a European dealer of the (US) brand, than the sales invoice showing the VAT is enough.
JWL wrote:
I am buying it as a private individual from a UK LTD company. The sales invoice will demonstrate that I have paid VAT to that LTD company.
Is that sufficient?
I don’t understand the problem. It’s the seller who shall pay the VAT if the purchaser is a private individual. Hence it is also the sellers responsibility to collect the VAT (if appropriate) from the private individual. A private individual do not have any responsibility regarding this, he just pay whatever price is agreed. The only exception is private import, but then you have to deal with the official authorities, and they surely will not forget to collect VAT. I have imported two kits, and both times I had to drive 40 km to the local customs office (opening 9am to 2pm) because I had to be there in person to be able to pay so they could “release” the boxes from storage.
