Just bought about 230L at LELL today that way. I am in their system since my very first visit several months ago and since then have bought fuel the same way multiple times.
In Mallorca they also ask for an AOC AFAIK. Like Peter said, it used to be easier in Spain, up to the point that they only asked if it is commercial or private, without any kind of supporting documentation. This has changed, and the fuel companies are held accountable for any unjust tax rebates. The way you get away with it at LELL is puzzling, Stephan. I don’t want to be a party pooper, but you may want to reconsider how to treat this matter. Spanish tax authorities can be quite tough when they find out something is not in order, and the tendency in Spain is too look for ways to increase tax revenues by closing loopholes. As I said, the fuel companies would be the first to be attacked by the tax people, but I’m not sure if you’d be outside the line of fire.
My pattern is VAT ID, Air BP card in the name of a company, flight to a destination outside Spain. The last part is always asked.
With Air BP the actual transaction is being done by Air BP. In my case their office in Germany. So if that were not be correct, I’m sure they would have let me know already as they know the details of my company.
I remember that the BP invoice also mentions the Spanish law number. Unfortunately I don’t have any invoice with me at the moment.
Let me check covertly with the fuel people here whether the trick is that you fly abroad. The Spanish VAT exemption I can understand, but not the other taxes. Btw, on the Air BP bill they will still add VAT which you can then claim back through your company accounts in Germany, correct?
The zero VAT on a flight abroad exists here in the UK too, at one or possibly two airports.
Nobody I know knows how it can be legal but I am sure it is.
Any VAT can of course be reclaimed by a VAT registered company as usual.
The old trick also got you duty free fuel which was a huge discount.
EU VAT knows the rule of reverse charge. That means if the other party has a VAT ID and is in a different EU country the invoice is without VAT. Common practice and not related to aviation or fuel.
That is not to be confused with an export to a place that does not participate in the VAT scheme. Only consumers pay VAT and it depends where the consumption is taking place. That is why different VAT rates are being charged to consumers in different places of the EU although the merchandise is being sent from the very same place.
@aart it is the fuel price only and some small hookup fee and airport fee, if I remember both correctly.
Don’t forget that I was told the same in France and actually wrote to a government office. I have to follow up on it. I write in English and they respond in French. But I was told by the fuel guy at Colmar that as a business doing business trips the duty / tax does not apply. He gave me a photocopy of an exemplary email exchange. He had several available in a binder.
Stephan_Schwab wrote:
EU VAT knows the rule of reverse charge. That means if the other party has a VAT ID and is in a different EU country the invoice is without VAT. Common practice and not related to aviation or fuel.
There is indeed an EU reverse charge VAT rule. But it applies to goods sold from one EU country to another. The goods have to move. It makes for simpler admin so the buying company can deal just with its own VAT system, not the VAT system(s) of each EU country it buys from. But it doesn’t apply to retail sales (such as, in this case, fuel) because the buyer is taking delivery in the seller’s country. If it wasn’t like this, every businessman in another EU country would demand to pay his restaurant bill without paying the VAT on it!
Peter wrote:
The zero VAT on a flight abroad exists here in the UK too, at one or possibly two airports.Nobody I know knows how it can be legal but I am sure it is.
The zero VAT on fuel for flights abroad is simply the normal VAT rate on exported goods. But there are two things to note. First, it’s less usual than it was, because for several years goods are no longer ‘exported’ for VAT unless they go outside the EU. Second, most airports won’t do it because the risk stays with them. When the VAT inspector comes calling, you must justify the use of charging the zero rate for exports – ie have proof that the goods left the EU VAT area. If you can’t, the tax authorities will want the ‘missing’ VAT from you (the airport). So, from the airport’s standpoint – why bother?
The zero VAT on fuel for flights abroad is simply the normal VAT rate on exported goods. But there are two things to note. First, it’s less usual than it was, because for several years goods are no longer ‘exported’ for VAT unless they go outside the EU. Second, most airports won’t do it because the risk stays with them. When the VAT inspector comes calling, you must justify the use of charging the zero rate for exports – ie have proof that the goods left the EU VAT area. If you can’t, the tax authorities will want the ‘missing’ VAT from you (the airport).
Yes. However, zero VAT on exported goods applies only if
So I can see a certain UK airport doing zero VAT if you are going to (speaking in terms of light GA)
but I see no basis for it if you are going to say France unless you have supplied them with a French invoice address and with a valid FR VAT #.
So, from the airport’s standpoint – why bother?
More business because the fuel is 20% cheaper 
But yes they could get done big-time…
In the good old days you could hold up an AIR BP fuel card with a company name on it and say “Commercial” three times with a John Cleese voice and you got half price fuel. The last place this worked was Spain. In Barcelona you got it if you wore a pilot uniform. It was great in Croatia where I got 100LL for 50 pence/litre once… no duty and no VAT.
Peter wrote:
So I can see a certain UK airport doing zero VAT if you are going to (speaking in terms of light GA) Switzerland Norway the Channel Islands Serbia, etcbut I see no basis for it if you are going to say France unless you have supplied them with a French invoice address and with a valid FR VAT #.
Nothing, in theory, to stop them doing so (supplying zero rated fuel). But, if you ran the airport fuelling business, would you let the ramp refueller, operating his mobile credit card machine, decide whether the customer was quoting a valid EU VAT registration number? I know I wouldn’t – the risk of getting it wrong and having to pay over the missing VAT is just too high.
