Airborne_Again wrote:
According to Wikipedia this is called “Sole proprietorship”. It may not be available in all jurisdictions, but (again according to Wikipedia) it is available in the UK.
It certainly is and you have to have it if your freelance income exceeds a certain amount. Can’t remember the exact amount (it’s been quite a few years since I left the UK), but IIRC it was around GBP 60-80k p.a. That’s about 15 years ago.
Yes but registering makes you less competitive, so sole traders try to avoid it. The mandatory threshold is now £85k. My point stands; the vast majority of individuals who fly planes won’t have a VAT number. What some (myself included) have done in these situations is they have used the VAT # of their employer, which makes no sense at all but it keeps the airport staff happy. You could just make one up but there is an EU website where you can check them, so it’s best not to do that.
Re the luxury tax angle, reading back up this thread finds that the tax applied only if you stayed for quit a long time. So that’s a different thing to imposing it on companies or AOC holders (which actually makes no sense at all).
The following (google translation) was posted on the German domestic site:
Flying-in-Italy again due to current events : Luxury Tax
Hello Jan Brill and the community: from page 70 in the PUF issue May 2022 (not April!) there is an article about the Italian luxury tax for passengers. It’s been around since 2012 and I’ve never had any stress with it (although the last time was in 2020), neither in the club plane nor in my own plane. Apparently, private flights at least €100 per PAX and leg have recently become due, for return flights to Lido di Venezia LIPV with 3 PAX together, for example €600. The PUF article concludes with the bold statement: “… Italy should definitely be deleted from the list of excursion destinations.”
Maybe somebody can find the actual text in that magazine? Small attributions are normally ok.
Anyway, this looks like a passenger tax, not the original “luxury tax”. And not an import VAT hit, either 
If that’s correct I will move these off to a new thread.
Or maybe it is all three? This is Italy
