I will email AOPA and seek their advice.
LFHNflightstudent wrote:
It is funny you mention that, I am being chased on this from Cagliari since February for exactly the same…
Since the topic seems to still be current for Cagliari, could you give some specifics?
- I assume it was not a commercial flight, correct?
- are they really asking for a corporate VAT number, or are they asking for proof that EU VAT has been paid on the aircraft?
- are they asking for evidence it was a commercial flight (as for Peter above)? What do they say when you tell them it was not?
- what do they say if you tell them that private individuals such as yourself do not have VAT numbers?
- is this being requested just for refueling or for other items being invoiced?
The confusing part is the insistence on a VAT number even if VAT is paid, which it almost always is (and required) for private GA aircraft. A VAT number should only be required if the “purchase” is to be VAT-exempt.
Hitch wrote:
I will email AOPA and seek their advice.
I have just written to the AOPA IT regional delegate for Sardinia using the form on their web site, asking for his assistance and advice.
I agree the insistence is perverse. The same experience for six other pilot friends of mine (in addition to those friends on this site )
Hello Hitch, lets see if I’m able to reach the problem with fuel suppliers in Spain’s National airport operator (AENA).
Please note is a problem that occurs to foreign customers, so I haven’t really suffered my self, but I can guess. I can tell you that in many airports along Europe you can’t refuel without customer card, so you have to ask to local aeroclub to pass their card and pay the aeroclub the amount of fuel.
First of all, when arriving to a Spanish Aena’s airport, and the fuel supplier arrives to your plane, it will ask for a code, but is nothing to do with VAT number, they ask for a customer code, so it makes easy to the man on the truck make the invoice. With this code he don’t need to fill the invoice form, it will charge their invoicing app immediately. So, as you are not in their data base, you should say NO CODE, or NO CREDIT CODE.
Second question it will be, CAE code. (Economic Activity Code). In Spain, especial taxes are charged to aviation fuel to private flights. This taxes are around 0’40€ per liter if you are not a company with an aeronautic activity, so it not depends if the planes operator is a company or a physical person, it depends if the operator has an Economic Activity Code related to aeronautical activity or not.
So, the deal is that with no customer code, more job for the fuel supplier to put your invoice details in their invoicing app, and more time for pilot to wait. Once you accept you’ll pay credit card or cash, they will ask for your CAE (Economic Activity Code), to determinate if they have to charge special fuel tax or not, so if it’s private flight, they will charge tax and that’s all. For the invoice, your Identity Card Number or Passport number should be enough, the same as a hotel invoice.
Please let me know if this explains the situation, anyway I’ll talk to LEVT fuel supplier to see what procedure do they follow with foreign private flights.
Good flights!!
That’s a great contribution to our understanding. Spanish tax rules are clearly adding an extra level of complexity. I can now see that the issue of tax duty collections incurs an extra responsibility at the point of sale. This may create a self imposed pressure on the refuelling agent to be more demanding, attempting to ensure that no documentation error occurs. This view is speculation on my part.
More and more I am beginning to think that this a software or training issue. The problem exists at some airports on some days and is not consistent.
I and others have written to AOPA for guidance. Let’s see what comes from that. Looking forward to gaining more information and resolving.
Thanks again for your help.
More and more I am beginning to think that this a software or training issue.
Exactly right, since the policy is simply wrong relative to the way VAT works 
That is even worse, invoice/billing software update happens once in 30 years
Girona LEGE asked for a VAT number for their invoice.
I gave them my full company name address and VAT number. Then they didn’t charge the Spanish VAT. That saved ~20%. Obviously I paid for it with my own money; it wasn’t a business related flight.
The funny thing is that this is the correct procedure for non EU export anyway regardless of whether the customer gives you a VAT number or not. Post-brexit, a UK VAT number is meaningless to a Spanish supplier because the EU VAT system is now decoupled from the UK VAT system, in the same way it is obviously decoupled from a VAT system in say Botswana.
But had I not given them a “VAT number” I would not have got the zero-VAT invoice. And that would have probably been wrong.
AIUI. @Lionel will know more
There is however a long tradition in Spain for asking for VAT numbers and I think they are about 50 years out of date.
