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OPMAS Review

About Aircraft
importation

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Updated July 2017
Start here if you want to get a quick overview over aircraft importation in the European Union.

OPMAS Review

About the “airline”
VAT exemption

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Updated february 2017
Our interpretation of the judgement from the European Court of Justice which allows 0% VAT importation for international charter operators.

OPMAS Review

About
EU VAT

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Updated february 2017
Read this review if you want to get a quick overview over the European Union VAT system.

Detailed EU Map

The 28 European Union member states and special
member state territories

Updated february 2017
Click on the image to download PDF of detailed map including Brexit areas.

OPMAS SURVEY

About
private use

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Updated October 2017
Aircraft importation – is the term “predominately used for business” accepted by various EU VAT authorities?

OPMAS SURVEY

About airlines
VAT exemption

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Updated October 2017
Aircraft importation – what does various EU VAT authorities require to accept an aircraft as VAT exempt?

QUICK GUIDES

Private and corporate
aircraft / Part 91 operators
or similar

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Updated September 2017
The Quick Guide is covering the typical case: Where an aircraft is owned/operated by a company or legal entity and used for private and corporate purposes.

QUICK GUIDES

International AOC / Part 135 charter certificate holders
or similar

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Updated September 2017
The Quick Guide is covering the typical case: Where an aircraft is operated commercially by international AOC / Part 135 charter certificate holders.