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. 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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