MINERAL OIL TAX REFUND ON AVIATION FUEL (FRANCE)
What is Mineral Oil Tax ?
Mineral Oil Tax (MOT) is an Excise Duty levied on the delivery of fuel to Aircrafts refueling in France. MOT tax is usually charged by refueling companies and can appear on the purchase invoice under different names such as: Mineral Oil Tax, MOT, TIPP, TICPE, Excise Tax, Excise Duty, Energy Tax, Oil Tax, Fuel Tax, etc.
MOT can represent up to 40% of the total amount of the fuel invoice and only very few overseas Aircraft companies are aware that they are entitled to recover this tax.
MOT Refund on Fuel Purchased in French Airports
In France, under specific rules and procedures, non-established Aircraft operators can reclaim the Mineral Oil Tax or TIPP that was charged to them when purchasing aviation fuel.
Corintax’s expertise in the field of MOT refund in France is founded on years of practice with international Airlines and Aircraft operators. We constantly endeavor to maintain a professional relationship with the French refunding authorities in order to bring to success each refund case we initiate on the behalf of our customers from around the world.
If your company is concerned by the French Mineral Oil Tax, feel free to send us samples of your refueling invoices for checking. Our MOT expert will get in touch with you in order to gather the relevant documents and launch the refund procedure.
Documents required for Mineral Oil Tax (MOT) refund in France
In order to start the Mineral Oil Tax refund process with Corintax®, the foreign airline is invited to send us in its initial message the 3 documents mentioned below:
- A valid Air Operator’s Certificate (AOC). This document should neither be suspended nor revoked by the authorities of the country that granted the certification.
- The purchase invoice(s) showing the amount of Mineral Oil Tax levied by the fuel supplier.
- The corresponding fuel delivery note(s) duly signed by the buyer or its authorized agent.
Upon receipt of the above documents, we will indicate to the operator our fee for Mineral Oil Tax recovery service and the remaining documents that need to be provided for the application.
Some Suppliers of Aviation Fuel charging MOT in France
Contact for MOT refund:
For Mineral Oil Tax refund, please send your enquiry by using our contact form