Catch-up  Aircraft VAT, tax & regulation in Europe

Early October: France tightens passenger data and files its budget

A short catch-up that bridges our September review and the first weekly issue. In the first eleven days of October, France began enforcing passenger-data reporting for commercial business aviation and published its 2027 budget bill. The Council also set up the first ministerial debate on the EU ETS review.

Covers 1–11 October 2026Published 20 October 20263 min read
In brief
  • From 1 October, France enforces API and PNR reporting for commercial business-aviation flights to and from French territory.
  • The PLF 2027 was filed on 1 October. Its aviation measures concern territorial continuity and an infrastructure levy. We found no new private-jet-specific tax in the filed text.
  • The Council scheduled its first ETS review debate for 12 October. Aviation scope is one of the open issues. Our Weekly No. 1 reports how it went.

France

1 Oct🇫🇷Security · data
Medium · operators

API and PNR reporting now enforced for commercial business aviation

What happenedFrance has extended Advance Passenger Information and Passenger Name Record reporting to commercial business-aviation flights arriving in or departing from French territory. Enforcement measures apply from 1 October 2026. Operators need the technical connection and the procedures to transmit passenger data before departure.

Why it mattersThe obligation sits with the operator, but it affects how owners fly. An aircraft placed on an AOC for charter now generates passenger-data filings on every French sector. Privacy-sensitive principals should know that their manifest goes to the authorities in advance, and management agreements should state who handles the reporting and who carries any penalties. As described, the extension covers commercial flights. A genuinely private flight is outside its scope, which is one more reason the commercial/private line in the structure has to be drawn accurately.

Source: EBAA industry update, 29 July 2026.

1 Oct🇫🇷Budget
Medium · watch

The 2027 finance bill is filed

What happenedThe government filed the PLF 2027 (n° 3210) on 1 October. On aviation, articles 21 and 22 adjust the air passenger tax for territorial continuity (overseas residents, public-service routes, certain flights from Strasbourg). Separately, the bill raises the TEITLD, the levy on the most profitable long-distance transport infrastructure operators, from 4.6% to as much as 12.2%. Airports say they learned of this from the press. On our reading, the filed text contains no new measure aimed specifically at private jets.

Why it mattersThe business-aviation solidarity rates introduced in 2025 stay as they are unless the bill is amended in Parliament. EBAA France has said it will campaign for changes during this budget. The TEITLD increase falls on airport operators, and some of it may come back to users through charges. For owners, this is something to track, not something to act on yet.

Sources: Assemblée nationale, PLF 2027; DéplacementsPros on the TEITLD increase.

EU emissions trading

9 Oct🇪🇺Council · ETS
High · watch

The Council schedules its first ministerial debate on the ETS review

What happenedThe Council announced a policy debate on the ETS review for the 12 October Environment Council. The preparatory work flags the extension of scope, including aviation, as an area where member states still disagree. Industry pressure continues: EBAA argues that the proposal broadens obligations on business aviation while excluding it from support for sustainable aviation fuel.

Why it mattersExpect the business-aviation provisions to change before adoption, in either direction. We do not think owners should restructure on the basis of the proposal. They should make sure contracts can absorb whichever version passes.

Sources: Council media advisory, 9 October 2026; EBAA.

What to do now

Charter on an AOC?Ask your operator for its API/PNR process for French sectors, and put the reporting duty in writing.
Flying out of France?Budget for the solidarity tax per passenger for 2027 at the current rates until the budget is adopted.
Signing an agreement?Add an ETS clause covering registration, monitoring, allowances and a change-of-scope mechanism.

Catch-up issue · published 20 October 2026 by Alexander Baranov, BCA Group. General information from public sources, not legal, tax or aviation advice.

Changes land on the operator — and then on you.

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