ATO & DTO DIFFERENCES: BENEFIT & DISADVANTAGES
When choosing a flight school in Europe, aspiring pilots will often encounter two regulatory terms: ATO and DTO. While both operate under the European Union Aviation Safety Agency (EASA) framework, they serve very different purposes, with important implications for training scope, career outcomes, and overall cost.
Understanding whether a school is an Approved Training Organisation (ATO) or a Declared Training Organisation (DTO) is essential before enrolling.
What Is an ATO?
An Approved Training Organisation (ATO) is authorised by its national aviation authority to provide professional pilot training under full EASA oversight.
ATOs are approved to deliver:
- Integrated and Modular ATPL
- Commercial Pilot Licence (CPL)
- Instrument Rating (IR)
- Multi‑Crew Cooperation (MCC / APS MCC)
- Airline‑oriented training programs
Because ATOs operate under strict regulatory approval and continuous supervision, they are the only organisations permitted to train pilots for commercial and airline‑level licences.
In many EU countries, ATO‑provided vocational pilot training may be VAT‑exempt, depending on local tax regulations and the nature of the course.
What Is a DTO?
A Declared Training Organisation (DTO) operates under a lighter, declaration‑based framework. Instead of receiving full approval, DTOs formally declare compliance with EASA rules for limited training activities.
DTOs are typically restricted to:
- Private Pilot Licence (PPL)
- Light Aircraft Pilot Licence (LAPL)
- Introductory and recreational flight training
DTOs cannot provide integrated training, cannot issue commercial licences, and cannot train pilots for direct airline employment.
Important VAT Note
Unlike ATOs, DTOs are not VAT‑exempt.
This means that all training conducted by DTOs is subject to VAT, which is added on top of the advertised course price. For students, this can significantly increase the total cost, particularly for longer PPL or hour‑building programs.
| Area | ATO | DTO |
| Training Level | Professional & airline‑oriented | Entry‑level & recreational |
| ATPL / CPL Training | Yes | No |
| Regulatory Framework | Full approval & oversight | Declaration‑based |
| VAT Treatment | Often VAT‑exempt* | VAT always applies |
| Career Outcome | Airline & commercial roles | Private flying only |
*VAT exemption depends on national legislation and the nature of the training.
Which Should You Choose?
- Choose an ATO if your goal is to become a commercial or airline pilot, or if you are seeking training aligned with professional aviation standards and potential VAT advantages.
- Choose a DTO if you are flying for personal enjoyment or private privileges only, and ensure you budget for VAT in addition to advertised prices.
Final Thoughts
The distinction between an ATO and a DTO is not merely administrative. It directly affects career eligibility, regulatory scope, and overall training cost. Verifying an organisation’s EASA status and VAT treatment should always be part of your decision‑making process before enrolling.
At Best Pilot Academies, we clearly identify whether each school operates as an ATO or DTO, helping future pilots compare training options accurately and transparently.