Billing, accounting, and receivables management in the aviation sector are highly specialized disciplines that regularly present tax advisors, accounting departments, and auditors with unique challenges. Many aviation-specific and tax-related scenarios fall outside the scope of standard day-to-day accounting practices.
These include, among others:
VAT-exempt aviation customers in accordance with the German Federal Ministry of Finance (BMF) list
Invoices exempt from mineral oil tax
VAT treatment of fuel resale transactions
Large volumes of low-value invoices and individual receivables from pilots, aircraft owners, and aviation companies
For smaller airfields in particular, the administrative effort is often disproportionate to the revenue generated. At the same time, airfield infrastructure remains an important economic and strategic asset for municipalities, regions, and operators—one they are often reluctant to lose.
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