Sales tax, customs & VAT

Cross-border deals, without the surprises.

An aircraft's price is only part of what it costs to buy. Sales tax, import VAT and the paperwork around them can change the numbers a lot if delivery is planned badly. We plan them before you sign, especially for European buyers bringing a US aircraft home.

Plan my purchase

What we cover

The aviation side and the tax side, lined up.

United States

US sales and use tax

Delivery location and timingWhere and when title passes can decide which state's tax applies, if any.
Fly-away exemptionsMany states exempt aircraft that leave the state shortly after purchase. We plan the delivery flight to fit.
Use tax exposureWhere the aircraft will be based and flown after closing, and what that means.

Europe

Importing into the EU

Customs clearance and import VATImport VAT is due when an aircraft is released for free circulation in the EU, at the rate of the member state of import.
Choice of entry pointWhere, how and by whom the aircraft is imported, planned with your advisors.
Temporary admissionWhen a non-EU aircraft can operate in Europe without paying import VAT, and the strict limits that come with it.
Commercial operationsHow the VAT exemption for aircraft used mainly on international commercial flights may apply.

Export & registration

Moving the aircraft between registers

The tax plan only works if the aircraft paperwork matches it. We handle the technical side of moving an aircraft from the US to a European or other foreign register.

US export certificate of airworthinessInspection and paperwork for export from the FAA register.
Deregistration and re-registrationTimed with closing, delivery and import.
Import inspection and modificationsWhat the new authority will require before issuing a certificate of airworthiness.
Working with your advisorsWe coordinate with customs brokers and tax counsel in each country involved.

For European buyers

Buying a US jet from Europe: what to plan before you sign.

The US pre-owned market is the largest in the world, and many European buyers find the right aircraft there. The aircraft itself is the easy part. These are the questions that decide what it really costs:

Where will title pass? The delivery location can trigger, or avoid, US state sales tax.
Where will it be registered? Staying on the US register, moving to an EU register, or another register entirely changes both the paperwork and the tax position.
How will it be used? Private, corporate and commercial operations are treated differently for VAT.
Who owns it? Where the owner is established matters for temporary admission and for import.
Where will it be imported? Import VAT is charged at the rate of the member state of import, and procedures differ between countries.

The UK, Switzerland and other non-EU countries in Europe have their own customs and VAT rules. Tell us where you're based and where you'll fly, and we'll plan for the right ones.

DAJETS is not a law or accounting firm. Formal tax and legal opinions come from licensed advisors, and we work alongside yours or introduce ones we trust.

Questions

Tax, customs & VAT FAQ

Do I pay customs duty when importing an aircraft into the EU?

Civil aircraft often qualify for a zero rate of customs duty, but import VAT still applies when the aircraft is released for free circulation. The right answer depends on the aircraft and how it will be used, so we confirm it with your customs broker.

Can I fly a US-registered aircraft in Europe without importing it?

Sometimes, under temporary admission. It is generally limited to aircraft registered outside the EU and owned and used by people established outside the EU, with conditions on use and duration. EU residents usually can't rely on it for private flying.

Will I pay US sales tax if the aircraft leaves the country?

It depends on the state where the sale closes and the delivery plan. Several states offer exemptions for aircraft that leave the state soon after purchase. We plan the closing location and delivery flight with this in mind.

Can you work with my own tax advisor?

Yes, and we recommend it. We handle the aviation side and keep your advisor informed, so the tax structure and the aircraft paperwork match.

Before you decide

Honest guides from the people who fly them.

Start hereCharter, jet card, fractional or your own jet?Which one makes sense, and how many hours it takes. BuyingHow to buy a used jet without overpayingMission, records, pre-buy, escrow and tax, step by step. CostsWhat does it really cost to own a jet?Fixed vs. hourly costs, and the surprises.

Next step

Talk to a pilot, not a salesperson.

Tell us what you fly, what you want to fly, or what needs fixing. You'll hear back from a pilot or engineer.

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