Martyn Fiddler Associates
As Europe’s leading aviation and VAT specialist, Martyn Fiddler Associates Limited (MFAL) is well known throughout the aviation industry for the quality of its advice and service.
It is illegal to travel in an un-taxed means of transport in the European Union. Consequently, all owners and operators of aircraft that intend to fly in the European Union need to ensure that they are compliant with this law in order to avoid the possibility of making a very expensive mistake. Get it wrong and you could be liable to pay Value Added Tax (VAT) on the value of your aircraft at a rate of up to 25%, plus duty and significant fines for non-compliance. On top of that your aircraft may be impounded while the matter is sorted out.
MFAL has been pre-eminent in assisting aircraft owners and operators to successfully comply with this pan-EU requirement by arranging for their aircraft to be imported into the EU while achieving free circulation. A successful import will allow aircraft to be operated with maximum flexibility whilst mitigating the VAT and duty liability. It is often possible to reduce the VAT and duty to zero.
The tax rules which governed the importation process through the UK and Isle of Man changed on 1 January 2011 (previous to that MFAL facilitated the importation of some 60% of all aircraft imported into the EU through the UK and Isle of Man). In response to these changes MFAL has developed a range of new processes that will allow many aircraft to be imported at a zero rate while achieving the coveted free circulation status.
Determining which process is appropriate for your aircraft requires a detailed understanding of Europe's VAT regulations and a careful evaluation of the aircraft owner's circumstances and the intended use and operation of the aircraft. As MFAL is Europe's most experienced aviation customs specialist their team, based in Stansted, is best placed to ensure you get it right. Please contact Angie Deady-Fiddler for further information.
MFAL also provides a menu of VAT services for superyacht owners which cover VAT registration, VAT returns, formal tax opinions and import/export services. For further information about these services please click here.
Operations staff at MFAL have combined their VAT expertise with the ability to arrange for the global freighting of your aircraft by land, sea or air. Their comprehensive service includes:
- Arranging specialist transport
- Arranging the preparation and packing of your aircraft or helicopter for loading and unloading
- Customs warehousing
- Dealing with the relevant customs procedures
Founder of the company, Martyn Fiddler was one of the persons responsible years ago for gaining the zero-rating ruling for aviation in the UK which allowed MFAL to import over a thousand aircraft for clients worldwide across the years. Due to Martyn’s expertise, MFAL is renowned worldwide for its expertise in Customs and VAT matters. Martyn is retired from full time involvement with MFAL.
MFAL is a member of BBGA, EBAA and NBAA: