Aviation Fuel Tax

PRESENTED BY:

Richard White, AEG Fuels

Thursday, March 24, 2015 | 9:00 a.m. – 10:00 a.m.

International Operators Conference | San Diego, CA | March 21 – 24, 2016

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The United States

IRS Revenue Ruling 78-75

The status of an aircraft operator as a

"commercial operator" under Federal

Aviation Administration regulations is

not determinative in applying the avia-

tion fuel and transportation taxes

imposed by the IRS.

Are you registered with the IRS?

How is fuel taxed…

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The United States

• The correct tax rate for jet fuel used in non-

commercial aviation is $0.219 per gallon

• What rate does the FBO charge?

• What should I do if the FBO charges me

$0.244?

What tax rate?

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Europe

Commercial Aviation in Europe – How is it taxed?

What taxes apply?

• Value Added Tax (VAT)

• Mineral Oil Tax / Excise Duty / TIPP

What exemptions are available?

• “The supply of goods for the fueling and

provisioning of aircraft used by airlines

operating for reward chiefly on

international routes”

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EuropeWhat documentation do I need?

• Air Operators Certificate

• Operations Specifications D-085

• Destination

• Flight Number (if applicable)

• Tail Number/Registration

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EuropeThe importance of the fuel ticket - Italy

Make sure the following are on the ticket

• Flight number is on the fuel ticket

• AOC # in the Notes/Remarks section

• The box for Commercial Airline or Charter/Cargo is marked/indicated

• The box for “outside the EU” is marked and the final destination is recorded (if applicable)

• The box for “Duty Free” has been marked

• The box for non-application of IVA (VAT) has been marked

• Ensure “Privato/Privé/Private” is NOT indicated

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EuropeThe

importance

of the fuel

ticket - Italy

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EuropeThe importance of the fuel ticket - France

Make sure the following are on the ticket

• Flight number is on the ticket

• AOC # in the Notes/Remarks section

• The box for Commercial Airline or

Charter/Cargo is marked and the AOC # is

recorded

• The “Sans TICPE” & “Sans TVA” boxes have

been marked

• “Privé” or “Private” is NOT indicated

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EuropeThe

importance

of the fuel

ticket -

France

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Europe

The importance of the fuel ticket - GermanyMake sure the following are on the ticket

• Flight number is on the ticket

• AOC # in the Notes/Remarks section

• Destination is on the ticket

• AOC Presented – YES – number is recorded

• MOT – NO

• VAT – NO

• “Privat” or “Private” NOT indicated

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EuropeThe

importance

of the fuel

ticket -

Germany

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EuropeThe importance of the fuel ticket - France

In France, 14 CFR Part 91

operators can get an exemption

certificate from the French Tax

Authorities granting them a 5

year exemption from the excise

tax.

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Europe

You paid the tax – now what do I do?

So long as there is a “business purpose” for the

flight, VAT refunds are available from:

• Austria

• Belgium

• Denmark

• Finland

• France

• Germany

• Ireland

• Netherlands

• Norway

• Switzerland

• United Kingdom

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Aviation Fuel Tax

PRESENTED BY:

Richard White, Tax Manager

AEG Fuels

T. 305.913.5253

E. Rwhite@aegfuels.com