Tax advisory for airlines, airports, and aviation service companies.
International passenger and cargo transport is zero-rated. Domestic flights (if any) standard-rated. Interline agreements and code-share revenue allocation adds complexity.
Aviation fuel for international flights is zero-rated. Ground handling fuel, airport utility costs, and concession fees are standard-rated at 10%.
Wet and dry lease VAT treatment. Cross-border lease payments subject to reverse charge. Finance vs operating lease classification impacts VAT recovery.
Gulf Air and international carriers. Revenue allocation, ticket taxes, and ancillary revenue VAT.
Bahrain Airport Services and maintenance providers. Engine/component repair VAT on international aircraft.
Ground handling, catering, and duty-free operations. Retail concessions and food service at BIA.
Pilot academies and simulator training. Educational services VAT treatment and cross-border student fees.
Specialist aviation tax knowledge for a complex, regulated industry.
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