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International airlines are required to comply with all legal and commercial obligations of regular business enterprises within a country, including any VAT requirement. While VAT on domestic air transport is a political issue for debate within each jurisdiction, States have long recognized that international air transport is essentially different from other businesses due to its operations with great mobility across a multiplicity of jurisdictions and airspaces. International air transport and related services are provided to the end consumer outside any taxing jurisdiction. This is why any VAT paid on services and supplies purchased in a taxing country should be zero-rated and totally refundable.

ICAO resolutions fully support that international air transport involves the use of aircraft, goods and services outside the boundaries of any tax authority.

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Taxation in Europe

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