Program Guides
For Aircraft Management Companies
Refunds of French Jet Fuel Excise Tax (“TIC”)
What Operator Types are eligible to seek refunds of the French excise tax on jet fuel ("TIC”)?
Aircraft Management Companies
Scheduled and Cargo Carriers Incurring TIC in Error
Government Operators
Air Ambulance Services
Certain Other GA Operators
Q: How much is TIC?
A: Beginning in 2024, the French TIC rate is €0.7256 per liter, or approximately $3.00 / USG, an increase of 82% since 2022.
Q: My management company is eligible for VAT exemption under the "airline" VAT rules. Are we also eligible for TIC exemption?
A: The VAT and excise tax laws do differ considerably. Most management company flights are not technically eligible for TIC exemption at the point of purchase under current interpretations and industry practice. We’re glad to discuss the details with you. You should also consult your fuel supplier. Some European sources state that presentation of your AOC, or, for US companies, your ACC, is sufficient to claim TIC exemption at the time of purchase. That may be correct for charter flights operating under “IN” ICAO flight plans as opposed to “IG” owner flights.
Q: Do we need to supply "original" TIC invoices to VATAmerica?
A: No.
Q: And this TIC is subject to refund?
A: Yes, for TIC charged during the current calendar year and during the two preceding calendar years.
Q: We purchase fuel in France through direct accounts with local suppliers as well as through our accounts at various intermediary suppliers. What documentation is required for TIC refunds?
A: For many direct suppliers, like Total and AirBP, we can access your online invoicing system to retrieve the necessary invoicing. For participating intermediary suppliers, we can arrange to obtain the necessary invoicing directly from their electronic invoicing systems for you. In addition to the invoicing on which TIC is invoiced, there are significant other documentation requirements. VATAmerica has established document collection processes to facilitate this function.
Special TIC Refund Reporting for Management Companies
For all tax refunds, VATAmerica sends Notices of Refund including specialized reports detailing the cash distribution subtotaled by the tail number of the aircraft that incurred the tax. These reports facilitate customer account credits in appropriate cases, promoting customer awareness of the management company’s attention to cost management.
VATAmerica’s European Tax Recovery and Exemption programs help hundreds of general aviation and other operators to minimize their European indirect tax costs.
November 2024
