Peter wrote:
A company can claim it back if it is “wholly and exclusively” for the purpose of the business.
Be careful with those words. The “wholly and exclusively” phrase relates to income tax and corporation tax and relate to whether the expense is a valid expense for those taxes.
That phrase isn’t used for VAT.
I don’t know what phrase the UK uses, but in Ireland, the phrased used for VAT is that the goods or services must be “used by him or her for the purposes of his or her taxable supplies or of any of the qualifying activities”. I’m sure the UK phrase won’t be much different as they are based on EU terms.
I’m not a VAT expert in each of the EU countries, but I believe the general principle is that VAT can be claimed back in the proportion that the goods or services are used for the purpose of a VAT-taxable (or zero-rated, but not exempt) business; that is 100% if “wholly and exclusively”, else to the “correct” prorate.
Does anyone of you know the situation with exporting a G-reg (from start, the plane is 40yo) into EASA?
If the plane had “VAT-paid” status while the UK was in the EU, would it still have it now?
One would think this question has been settled by now, by a ruling from Brussels, but does anyone know the answer? Perhaps @williamf ?
A corresponding ruling on going the other way must have been made by UK HMRC, and I don’t know what that is either.
Answers may well be already in this thread; I suggest reading it, e.g. this.
If the “UK fee circulation goods” are in EU by Dec31/Jan1, then it’s automatic “EU free circulation”, no idea about other cases
are in EU
Do you mean in “mainland Europe EU”?
Peter wrote:
Do you mean in “mainland Europe EU”?
“EU CU” (Customs union minus UK): mainland Europe & Ireland Republic & Turkey…except Norway…
Just my sloppy morning writing style
Arne wrote:
Does anyone of you know the situation with exporting a G-reg (from start, the plane is 40yo) into EASA?
If the plane had “VAT-paid” status while the UK was in the EU, would it still have it now?
So I asked the customs authority in Sweden. The plane would not keep “VAT-paid” status, I’d have to pay Swedish VAT upon import.
Arne wrote:
The plane would not keep “VAT-paid” status, I’d have to pay Swedish VAT upon import
Did they say exactly why? I understand it’s expected given that the aircraft was outside EU CU by Dec31/1Jan21, doubt it has anything to do with G-reg, it could happen to SE-reg that was sitting in on Dec31/1Jan (but no one asks for VAT proof on domestic regs 
)
