VAT and import when buying an aircraft in Europe
VAT is the most expensive thing to get wrong in a cross-border aircraft purchase, and it is the one thing no European marketplace records in a structured way. On PlaneSell it is a first-class field on every listing, and a filter you can search on.
VAT & import calculator
Nothing further to pay — VAT accounted for and in free circulation
€150,000
total to you
Asking price
€150,000
As listed by the seller.
VAT
nil
Domestic sale of an aircraft already in free circulation with VAT accounted for.
General information, not tax advice. VAT treatment turns on facts this tool cannot see — your own status, the contractual delivery terms, and where and when the aircraft physically moves. Customs duty is indicative and depends on classification; relief may apply for civil aircraft. Standard VAT rates are 2026 figures. Settle your position with a specialist before you close, not after.
The four positions
EU VAT has been accounted for and the aircraft is in free circulation. A buyer in another member state normally acquires without further import VAT, but intra-EU B2B rules may still apply.
See aircraft with this statusVAT has not been accounted for. The buyer will normally owe import VAT on entry into their jurisdiction — 20% for UK buyers post-Brexit. Budget for it before you agree a price.
See aircraft with this statusSold under a dealer margin scheme. VAT is charged on the dealer's margin only and is not separately recoverable by the buyer.
See aircraft with this statusExempt — typically a qualifying airline or commercial operation. Exemption depends on the buyer's status, not the aircraft's.
See aircraft with this statusThe seller has not stated the VAT position. On a cross-border purchase this is the single most expensive thing to get wrong. Ask before you commit.
See aircraft with this statusThree situations that catch people out
Buying from another EU member state
If the aircraft is in free circulation with EU VAT accounted for, there is normally no further import VAT — but intra-EU B2B rules can still apply, and a private buyer’s position differs from a company’s. Ask for the original VAT invoice, not a statement that VAT was paid.
UK to EU, or EU to UK, after Brexit
The UK is outside the EU customs union. A UK buyer importing from the EU normally pays 20% import VAT; an EU buyer importing a G-reg aircraft pays import VAT at their own national rate. On a €150,000 aircraft that is a five-figure line item that has to be in your offer, not discovered afterwards. Returning residents may qualify for Transfer of Residence relief, which must be claimed at the time of import.
Buying an N-registered aircraft based in Europe
N-reg aircraft based in Europe are common and can be excellent value, but the aircraft stays on the FAA register unless you import it. Moving it onto an EASA register means customs clearance at an EU port of entry, import VAT on the customs value, an EASA Certificate of Airworthiness process and an equipment audit against EASA approved lists. Budget time as well as money — this is where owners consistently underestimate.
Before you close
- Get the VAT position in writing, with the original invoice or import documentation attached.
- Have a pre-purchase inspection done by an EASA Part-145 organisation that is independent of the seller.
- Use escrow. In Germany that is typically a Treuhandkonto administered by a Notar; elsewhere a specialist aviation escrow provider. Sellers will not normally de-register before funds and paperwork are in escrow with irrevocable instructions.
- Cross-reference every installed avionics item against the EASA approved equipment list before you buy, not after.
Filter by VAT status
Narrow the market to the aircraft whose tax position actually works for you.