Page 4 - Aviation Brochure
P. 4
2 VAT RECOVERY ON
TRAVEL-RELATED
EMPLOYEE EXPENSES
When flight crews land and alight in foreign territories, they will inevitably incur expenses that include
local VAT charges. These travel and entertainment costs are for business purposes and are therefore
recoverable through the EU refund directives as well as certain Australasian regions.
Recover VAT charged on:
• Food • Transport
• Accomodation • Mobile phone use
3 MINERAL OIL
TAX RECOVERY
MOT can be a significant surcharge to the base fuel cost and it is reclaimable by commercial aviation
operators in foreign countries, providing:
• The flight is of a commercial nature
• An operating licence (AOC) exists for the flight
Not all countries charge MOT to foreign aircraft – but in reclaiming from those that do (France, Germany,
Switzerland, Austria,Finland, Canada, Belgium, Spain among others), there are complex rules that need
to be followed and specific documentation that is required.
