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NCO.GEN.100 Competent authority

ANNEX VII (Part-NCO) · Regulation (EU) No 965/2012 · EAR revision 27 Mar 2026

Official sources: EASA Easy Access Rules (opens in a new tab) · EUR-Lex 2012/965 (opens in a new tab)

IRImplementing rule

NCO.GEN.100Competent authority

(a)The competent authority shall be the authority designated by the Member State where the aircraft is registered.

(b)If the aircraft is registered in a third country, the competent authority shall be the authority designated by the Member State where the operator has its principal place of business, is established or is residing.

IR · NCO.GEN.100 — Regulation (EU) No 965/2012 · Regulation (EU) 2019/1384 · Air OPS Easy Access Rules · EAR revision 27 Mar 2026

GMGuidance material

GM1 NCO.GEN.100(b)Competent authority

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DETERMINING THE PLACE WHERE AN OPERATOR IS RESIDING

For the purpose of Regulation (EU) No 965/2012, the concept of ‘place where the operator is residing’ is mainly addressed to a natural person.

The place where the operator resides is the place where the operator complies with his or her tax obligations.

Several criteria can be used to help determining a person’s place of residence. These include, for example:

(a)the duration of a person’s presence on the territory of the countries concerned;

(b)the person’s family status and ties;

(c)the person’s housing situation and how permanent it is;

(d)the place where the person pursues professional or non-profit activities;

(e)the characteristics of the person’s professional activity;

(f)the Member State where the person resides for taxation purposes.

GM · GM1 NCO.GEN.100(b) — Regulation (EU) No 965/2012 · ED Decision 2019/019/R · Air OPS Easy Access Rules · EAR revision 27 Mar 2026

All rules in SUBPART A: GENERAL REQUIREMENTS

Consolidated from the EASA Easy Access Rules (revision 27 Mar 2026, extracted 2 Nov 2026) for convenience. Not the official publication — verify against the Official Journal of the European Union and the EASA publications before operational use.

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