Aviation Division


ET/MOT Recovery for Corporate & Commercial Aviation

Certain European tax authorities and fuel vendors will refund the Energy Tax, also known as Mineral Oil Tax, accise duties, or TIC (collectively called “ET/MOT”), paid on fuel uplifts by certain aircraft operators. ET/MOT charges can exceed the base cost of the underlying fuel. Many EU countries, notably the UK and the Scandinavian and Benelux countries, do not charge ET/MOT to foreign business aircraft. However, MOT is often charged in Austria, France, Germany, Italy, Switzerland, and increasingly, in the Czech Republic, Hungary, Poland, Romania and Spain.

Each ET/MOT-refunding country has specific rules and documentation requirements. We maintain current relationships with several ET/MOT-refunding authorities.

Recovery of French TIC, which is currently applied at around $1.33 per USG, is available for uplifts by all business operators, including corporate flight departments, upon submission of various supporting documentation. German MOT refunds are generally available to management companies and companies performing aviation or aerial services for compensation.

Finally, we are able to assist with obtaining special 5-year exemption certificates allowing corporate flight departments and other non-AOC holders to avoid TIC on future uplifts. During 2016, TIC is applied as €340.20 / kl, up from €302.00 / kl in 2014 and €321.10 in 2015. French VAT @ 20% is also applicable on top of the French TIC.

VATAmerica, LP is a New Jersey limited partnership organized in 1993. VATAmerica, LP is the sole member of a single-member limited liability company called CB VATAmerica LLC. VATAmerica, LP contracts for certain services of Taxback International, Ltd., a member of the Taxback Group based in Kilkenny, Ireland, but VATAmerica, LP is solely responsible for the performance of professional services which it provides in accordance with engagement agreements between the respective client and either VATAmerica, LP or CB VATAmerica LLC.

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