1. German fuel VAT is currently refundable only to companies registered for VAT in at least one EU country.

2. Refundable on fuel uplifts subject to specific country rules. Should not be charged in BEL, DMK, FIN, IRE, NET, NOR, or UK on ANY international flight. Exemptions available in certain countries including FRA.

3. Italy refunds VAT, when at all, only to companies VAT-registered in other EU Member States. MOT case pending. Italian vendors may also credit back to commercial operators VAT incurred on fuel and other operating expenses.

4. Austria requires a written description of the business purpose, signed by the employee, to support the refund of VAT on hotels. Accordingly, most companies forego this opportunity. Switzerland's onerous VAT recovery procedures discourage recovery on hotel charges.

5. Ireland refunds overflight VAT only to commercial operators, including charter and management firms.

(January, 2010) IF a country is not listed above, it does not provide meaningful VAT recovery opportunity to non-EU based aircraft operators.