I was i Toussous twice and never got an invoice. Fine with me! Fuel I paid at the truck with my Total Card, Credit Cards are accepted aswell I think.
Aviathor wrote:
Customs came to check the VAT status (IIRC)
There are numerous reports like that. I recall one also from Tarbes, outside the factory gate, of a TBM which had to pay import VAT. I think some people here know the inside track on that one but probably won’t post it. I vaguely recall it was a case of an EU passport holder who entered Europe without paying the import VAT, and the possession of an EU passport prevented him getting the 6 month leeway (AIUI – some past threads here). He got the VAT refunded a few days later when he left the EU. Soooo many people have been caught by this stuff over the years. Now…. how the hell do you raise the VAT on the MV of a TBM, on the spot? 
The problem is that none of the actual targets are going to post the details, obviously. I asked Socata about that case and they knew about it and just smiled
Well, the French police found an Italian tax dodger and got him to pay. That is good and if other countries were as well organized as the French, they would get the VAT instead of the French government and people would be more honest because they wouldn’t think they can get away with it.
VAT is charged based on the owner’s domicile (since that is where is where the plane is imported to), so unless the plane spends six months + 1 day in France, French customs have no authority charging VAT on its import.
There are many OWT and “qualified rumors” running around.
How can you then decide to import your plane via the EU country it lands first in? Luxembourg is popular, their VAT is 15% which is the lowest in the EU, followed by Germany with 19%.
There is a special provision about planes. The French wouldn’t operate a whole brigade extorting taxes they have no valid claim for.
Also, the guy saved 2%. French VAT is 20%, Italian 22%.
Brief posts are no good for this topic. For the VAT issues, I suggest a search for e.g.
VAT AND IMPORT
Most subjects do not lend themselves to short messages to get a full overview.
Two main principles are pretty universal to VAT in the EU, though
1. VAT has to be paid at the first point of entry in the EU at the locally apllicable rate. This can (!) be the domicile if you fly there, but is in no way determined by that. Where you land first is your point of entry and sets the VAT rate (as per Achim’s post)
2. If the finance administration of a different member state identify some good, whichVAT has not been paid for, they are entitled/obliged to collect such VAT owed and any unpaid import duty on the spot – even forcing the owner to do so by impounding the goods in question.
This has been exercised in numerous cases with boats and planes.
The complexity comes often from difficulties to prove VAT status on second hand items with an incomplete documentation and, of course, by complex tax reduction/avoidance routes, which were applied in arguable cases. The basis principle is laid out here and has not changed since.
For private imports there is not much more to know.
For businesses / operators – VAT is a different ball game…
Vat must be paid at the first port of entry unless you apply for a Union Transit T1 exemption….
Theoretically you should land your new airplane in Luxembourg first and pay 15%, 4 points less than the next cheapest EU country. I would probably still land in my home country and pay 19%. Feels kind of wrong for Luxembourg to get 15% on something that has nothing to do with it.
When you buy an airplane as a private person, the VAT gets “lost”, meaning it cannot be recovered when you sell it on. Either you lose the VAT as a kind of depreciation or you find another private individual to sell the aircraft to. In the larger airplane market (turboprop, small jet), the “VAT paid” status appears to justify a 10% price premium at max.
