The “Ins & Outs” of VAT in the Aviation Sector

The aviation industry presents a unique VAT landscape, with transactions often involving multiple jurisdictions, specialised business models, and a range of exemptions that require careful analysis. The VAT treatment of aviation transactions is highly dependent on the underlying facts, making it essential to understand not only the legislative framework but also how the rules are applied in practice.

This session provides participants with a practical overview of the VAT principles relevant to the aviation industry, focusing on the most common transactions encountered by operators, aircraft owners, and service providers. Participants will gain an understanding of how to approach aviation transactions from a VAT perspective, identify the appropriate VAT treatment, recognise common risk areas, and understand the VAT compliance obligations that may arise.

Throughout the session, practical examples and relevant judgments of the Court of Justice of the European Union (CJEU) will be used, where appropriate, to illustrate the application of the VAT rules in real-life scenarios. The session will conclude with a number of practical case studies and exercises designed to reinforce the concepts discussed and test participants’ understanding of the material.

TOPICS ON THE AGENDA

• A practical framework for analysing aviation transactions from a VAT perspective.

• The VAT exemptions applicable to the aviation industry and the conditions for their application.

• VAT considerations relating to the acquisition, importation, leasing, financing, operation, maintenance and disposal of aircraft.

• Place of supply considerations and the VAT treatment of common aviation-related services.

• Practical scenarios and case studies, including references to relevant CJEU case law where appropriate.

SPEAKERS

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