OPMAS Survey Results
OPMAS Survey Results – In-depth analysis of specific topics
Introduction
The surveys show that some EU member states and related territories have a somewhat lax practice of very low VAT/customs thresholds or missing implementation of the same, probably in order to attract business from the other EU member states. Operators should exercise caution and if in doubt always ask for a binding assessment ruling by the local authorities.
Index for surveys about full importation:
Survey 1: About private use, is non-business use accepted?
Survey 2: About the airline VAT exemption
Survey 3: About private use, does the flight pattern/geography and size/type of compensation matter?
Survey 4: About leasing and aircraft importation
Index for surveys about Temporary Admission:
Survey 6: About the declarant
Survey 7: About the period of stay
Survey 8: About multiple stays
Survey 9: About the validity of the Supporting Document
No. 9 About the validity of the Supporting Document?
Added January 2019
Temporary Admission: is a Supporting Document valid for one EU-trip or multiple EU-trips within 6 months?
No. 8 About
multiple stays
Added May 2018
Temporary Admission: what is the limit for multiple continuous stays at the same place?
No. 7 About
the period of stay
Added May 2018
Temporary Admission: how is the 6 months period of stay practically interpreted?
No. 6 About
the declarant
Added April 2018
Temporary Admission: which entity is allowed to be the declarant?
No. 5 About the
aircraft registration
Added January 2018
Temporary Admission: does the nationality of the aircraft registration matter?
This survey is not relevant anymore
No. 4 About leasing and aircraft importation
Updated March 2019
Aircraft importation in the EU: has a lessee been denied the right to reclaim/recover the VAT imposed during an importation in various EU member states?
No. 3 About
private use
Updated December 2017
Aircraft importation in the EU: does the flight pattern/geography and size/type of compensation matter?
No. 2 About the airline VAT exemption
Updated March 2019
Aircraft importation in the EU: what does various EU VAT authorities require to accept an aircraft as VAT exempt?
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No. 1 About
private use
Updated December 2017
Aircraft importation in the EU: is the term “predominately used for business” accepted by various EU VAT authorities?