The French tax authority published on 23 September 2026 an updated list of French airlines that have been deemed to qualify for VAT zero-rating (exempt, with right to deduct input tax). The VAT zero-rate applies to the supply, modification, repair, maintenance, chartering and leasing of aircraft used by qualifying airlines meeting a minimum 80% international traffic requirement, as per paragraph 4 of section II of Article 262 of the French General Tax Code (CGI). Because the listed airlines …