On 7 March 2025, the French tax authorities published an updated list of airlines deemed to meet the conditions for value-added tax (VAT) exemption as provided under Article 262-II-4° of the French General Tax Code (CGI).
According to this article, VAT is exempted on the supply, transformation, repair, maintenance, chartering, and leasing of aircraft operated by airlines whose services to or from foreign countries or overseas departments and territories, excluding mainland France, represent at least 80% of their total services.
The updated list, published in the Official Bulletin of Public Finances (BOFiP) under reference BOI-ANNX-000215, identifies airlines that are deemed to meet this 80% threshold. Companies appearing on this list are automatically considered eligible for the VAT exemption, without needing to individually demonstrate the share of their international operations.
This update serves as a legal safeguard for suppliers of goods and services to these airlines, allowing them to issue VAT-free invoices as long as the transaction falls within the scope of the exemption.
Professionals are encouraged to consult the full list available on the BOFiP website to verify whether their airline clients qualify for this preferential regime.
