All aircraft in possession of a valid exemption certificate (AOC or equivalent) whose country of origin has a reciprocity agreement with Italy are exempted from customs duty (i.e. Excise Duties).
To obtain the exemption of Duties, the air companies are compelled to ask their governmental offices to provide for a reciprocity agreement between their country and Italy.
VAT is always charged for internal and international flights departing from Italy unless a “VAT exemption letter” is provided by the customer. The “VAT exemption letter” has to declare that the customer:
Note: Air Bp Italia can provide the customer with a standard "VAT exemption letter" accepted by the Italian Tax Regulator – please contact gitlairbpsalesitaly@bp.com to request this.
Resellers must provide the applicable operator's “VAT exemption letter” when fuel releases are requested, so that this can be included in fuel release and checked by Air Bp Italia. If not included with fuel releases, VAT will apply.
All aircrafts and flights declared private, including corporate flights transporting their personnel, will have Customs Duty and VAT applied. You must always present a copy of the certificate / declaration when requesting to be fuelled. We recommend that the pilot carries several photocopies with them to be able to leave a copy with our local fuelling service.
If you do not provide applicable documentation prior to fuelling, in some cases Air bp is not permitted to provide a refund or correct invoices.
Details of the fees that apply at different airports can be found by clicking the ‘fees and taxes’ link on the myinvoice homepage.