You can be exempted from MOT and/or VAT when refueling in France, under certain conditions. The exemption conditions for MOT and VAT are linked but differ from each other.
MOT can be exempted when a customer is performing a commercial activity. This exemption can only be applied to flights which support the company’s official activities (it can be supported via an Air Operator Certificate (AOC/CTA) or Customs Authorization).
MOT can also be exempted if fuel is delivered on request by French Customs to enterprises that deal with aerial work such as surveillance or geographical institutes: this document only has value in France.
Such customer needs to provide the fuel supplier an “AUTORISATION D’APPROVISIONNEMENT EN EXONERATION DE TAXE INTERIEURE DE CONSOMMATION” or “ATTESTATION D’IDENTIFICATION”. It can also be called as “French Customs Authorization”.
This document is also used for enterprises involved in aeronautical construction/development/test that register themselves with French Customs. If you are exempted from MOT, you may also be exempt from VAT if you have a commercial activity and you complete the territory pre-requisites.
VAT can be exempted if:
VAT exemption can be applicable to commercial activity when an applicable certificate is presented prior to refuelling (Air Operator Certificate, Certificate of Air Transport, Air Career Certificate or Air Career Operating Certificate) in the name and on behalf of the company being supplied. For operators other than airlines but carrying out a commercial activity, it is necessary to present at refuelling an identification certificate mentioning the registration of the aircraft to be refuelled.
Note that some official documents delivered by the Civil Aviation Authority look like an AOC but contain the mention “non-commercial operations”; these are not relevant to apply an exemption from MOT and VAT. as what enables us to provide an exemption is the “commercial aspect of the activity of our customers”.
You must always present a copy of the certificate / declaration when requesting to be fuelled. We recommend that the pilot carries several photocopies with them to be able to leave a copy with our local fuelling service.
If you do not provide applicable documentation prior to fuelling, in some cases Air bp is not permitted to provide a refund or correct invoices. In these circumstances, you would need to reclaim via tax authorities.
Details of the fees that apply at different airports can be found by clicking the ‘fees and taxes’ link on the myinvoice homepage.
Different rules apply in for non-commercial activity, military activity and in the case of mixed activity. Please refer to the myinvoice homepage for further information.