Source: BUS Sachsen-Anhalt (Linie6Plus)

Register for air transport tax

Description

Air carriers must register for air traffic tax if you perform more than 2 departures per calendar year from a domestic departure point with an aircraft or rotorcraft. Registration must be done no later than 3 weeks before the 1st departure.

Air carriers are companies with a valid operating license or equivalent authorization, which entitles them to transport passengers commercially by aircraft or rotorcraft. They are subject to the air transport tax. Non-commercial transportation of passengers, for example, sport and private pilots and air cargo transportation, are not affected by the tax.

If your airline is not based in Germany or another member state of the European Union (EU), you are required to appoint a fiscal agent in Germany. The tax representative must apply for a permit for his activity at the responsible main customs office.

Fiscal representatives represent the airline in the fulfillment of its fiscal rights and obligations under the Air Traffic Tax Act.

In case of short-term departures - if there are less than 3 weeks between the registration and the 1st departure - you must immediately inform the responsible main customs office about the departure by notification. A customs form is available for this purpose. The application for registration for air traffic tax must be made by you within 3 weeks after receipt of the notification by the responsible main customs office.

If you do not perform more than 2 departures in a calendar year, you do not have to register for air traffic tax. It is sufficient if you inform Customs by notification of the maximum of 2 departures per year and immediately submit a tax declaration for each departure. A Customs form is available for this purpose.

Please note the different responsibilities:

For air carriers based in Germany that have not appointed a tax representative, the main customs office from whose district the entrepreneur or businesswoman operates the air carrier is responsible.
For air carriers based in another EU member state that have not appointed a fiscal representative, the main customs office from whose district the 1st departure in Germany took place is locally responsible.
If a tax representative is appointed, the main customs office in whose district the tax representative is based has local jurisdiction. For air carriers that are not domiciled in Germany or in another EU member state and have not appointed a fiscal representative, the main customs office in whose district the 1st domestic departure takes place has local jurisdiction until the fiscal representative is appointed.

Prerequisites

Requirements for registration for air transport tax:
- You have an aviation business and wish to operate commercial passenger flights from a domestic departure point using an aircraft or rotorcraft.
- You perform more than 2 departures in a calendar year.
Requirements for the issuance of a permit as a fiscal agent:
- You have your place of business in Germany.
- There are no doubts about your reliability for tax purposes.
- You keep proper commercial books and prepare annual financial statements in good time, insofar as you are obliged to do so under the German Commercial Code (Handelsgesetzbuch) or the German Fiscal Code (Abgabenordnung).
- You are engaged in a commercial or freelance activity.

As a private individual, you cannot apply for a permit as a tax representative.

Required documents

You must attach the following documents to the application for registration for air transport tax:
- a proof of operating license as an air carrier,
- a list of domestic take-off points from which departures are to be made,
- a current excerpt from the commercial register (if the air carrier is registered), and
- a statement of when the 1st departure will take place.
- If you have designated a fiscal agent: Form 1169 "Confirmation of Designation as Fiscal Agent of Air Carriers (Air Tax)".
You must attach the following documents to the application for permission as a fiscal agent:
- Companies registered in the Commercial Register, Register of Cooperatives or Register of Associations: current register extract
- non-registered companies: Copy of the current receipt of the business registration.

At the request of the main customs office, you must submit other documents and evidence if they are necessary to ensure tax revenue or for tax supervision.

Fees (costs)

There are no costs involved.

Deadlines

You do not have to submit the application for a tax agent permit within a specified period of time.

Processing time

The registration as an air carrier as well as the issuance of a permit as a fiscal agent depend in each case on the circumstances of the individual case. It is usually completed in 1 to 4 weeks after application, provided that all required documents are enclosed.

Legal remedy

When proving registration, no formal appeal is available.
For the permit to act as a tax representative: appeal. Detailed information on where and how to lodge an appeal can be found in your permit or any notice of refusal.
Action before the Tax Court (usually after the appeal procedure).

Applications / Forms

Forms available: Yes

Written form required: Yes

Informal application possible: No

Personal appearance required: No

Online services available: Yes

Procedure

You can apply for registration by mail, e-mail, or fax, or through the online service, Customs Citizen and Business Customer Portal.

Application for registration by mail, scanned by e-mail or fax:

For air carriers:
- Access Form 1164, "Application for Registration as an Air Carrier."
- Submit the completed form with the required documents to the appropriate main customs office.
- If there is a complete application for registration, the main customs office will issue you a written proof of registration.
- By the 10th day after the end of the calendar month in which the tax arose or a tax exemption was claimed, file the tax return using Form 1110 "Air Transport Tax Return".

For air carriers without a registered office in Germany or another EU member state:
- Access Form 1164, "Application for Registration as an Air Carrier."
- Submit the completed form with the required documents and confirmation of designation as a fiscal agent (Form 1169) to the main customs office in whose district the fiscal agent is based.
- If there is a complete application for registration, the Main Customs Office will issue you a written proof of registration.
- File a tax return using Form 1110, "Air Tax Filing," by the 10th day after the end of the calendar month in which the tax was incurred or a tax exemption was claimed.

For exemptions, such as no more than 2 departures in a calendar year or 1st departure in less than 3 weeks:
- Access Form 1163, "Notice Pursuant to the Second Sentence of Section 7(1) of the Air Transportation Tax Act."
- Submit the completed form to the responsible main customs office.
- Immediately file the tax return for each departure using Form 1110 "Air Transport Tax Notification".

If you are the fiscal agent of an air carrier and wish to apply for a permit:
- Access Form 1162, "Application for Permit to Act as an Air Carrier Fiscal Agent."
- Submit the completed form with the required documents to the relevant main customs office.
- If a complete application is submitted, the main customs office will grant you permission for an airline to act as a fiscal agent.

File the tax return by the 10th day after the end of the calendar month in which the tax was incurred or a tax exemption was claimed, using Form 1110 "Air Transport Tax Filing."

Online Filing:

Access the Customs Citizen and Business Customer Portal and log in using your ELSTER certificate.
Fill out the appropriate form and submit it online to the relevant main customs office.
If necessary, upload the required supporting documents.

If a complete application for registration has been submitted, the main customs office will issue you with written proof of registration.