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Register for the air traffic tax

Service Description

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

Air carriers are companies with a valid operating license or an equivalent permit authorizing them to carry passengers commercially by aircraft or rotorcraft. They are subject to air traffic tax. The non-commercial transportation of passengers, for example sports and private aircraft and air freight transport, are not affected by the tax.

If your air transport company is not based in Germany or another member state of the European Union (EU), you must appoint a tax representative in Germany. The tax representative must apply for a permit from the competent main customs office.

Tax representatives represent the airline in the fulfillment of its tax rights and obligations under the Air Transport Tax Act.

In the case of short-term departures - if there are less than 3 weeks between registration and the first departure - you must inform the responsible main customs office of the departure immediately by means of a notification. A customs form is available for this purpose. You must submit the application for registration for air traffic tax within 3 weeks of receipt of the notification by the responsible main customs office.

If you do not carry out more than 2 departures per calendar year, you do not have to register for air traffic tax. It is sufficient if you notify customs 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 transport companies based in Germany that have not appointed a tax representative, the main customs office from whose district the entrepreneur operates the air transport company is responsible.
  • For air carriers based in another EU Member State that have not appointed a tax representative, the main customs office from whose district the first 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 based in Germany or in another EU Member State and have not appointed a tax representative, the main customs office in whose district the first domestic departure takes place is locally responsible until the tax representative is appointed.

Process flow

You can apply for registration by post, e-mail or fax or via the online service, the customs portal for citizens and business customers.

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

  • for air carriers:
    • Call up form 1164 "Application for registration as an air carrier".
    • Send the completed form with the required documents to the competent main customs office.
    • If a complete application for registration has been submitted, the main customs office will issue you with written proof of registration.
    • Submit 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 declaration".
  • for air carriers not based in Germany or another EU member state:
    • Call up form 1164 "Application for registration as an air transport company".
    • Send the completed form with the required documents and the confirmation of appointment as tax representative (Form 1169) to the main customs office in whose district the tax representative is based.
    • If a complete application for registration has been submitted, the main customs office will issue you with written proof of registration.
    • Submit the tax return by the 10th day after the end of the calendar month in which the tax was incurred or an exemption was claimed using form 1110 "Air transport tax declaration".
  • for exemptions, such as a maximum of 2 departures in a calendar year or 1st departure in less than 3 weeks:
    • Call up form 1163 "Notification according to section 7 paragraph 1 sentence 2 of the Air Transportation Tax Act".
    • Send the completed form to the responsible main customs office.
    • Submit the tax return for each departure immediately using form 1110 "Air Transportation Tax Declaration".
  • if you wish to submit an application for a permit as the tax representative of an air transport company:
    • Call up form 1162 "Application for a permit to act as a tax representative of airlines".
    • Send the completed form with the required documents to the responsible main customs office.
    • If the application is complete, the main customs office will grant you permission to act as a tax representative for an airline.

Submit the tax return by the 10th day after the end of the calendar month in which the tax arose or an exemption was claimed using form 1110 "Air transport tax declaration".

Online application:

  • Access the customs citizen and business customer portal and log in using your ELSTER certificate.
  • Complete the relevant form and submit it online to the relevant main customs office.
  • If necessary, upload the required supporting documents.
  • You can retrieve your decision digitally, provided you have given your consent. You can exchange inbox messages via the "Inbox" menu item in the customs portal.

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

Requirements

  • Requirements for registration for air traffic tax:
    • You have an air transport company and wish to operate commercial passenger flights from a domestic departure point with an aircraft or rotorcraft.
    • You carry out more than 2 departures per calendar year.
  • Requirements for the issue of a permit as a tax representative:
    • You have your place of business in Germany.
    • There are no concerns about your tax reliability.
    • You keep proper commercial accounts and prepare annual financial statements in good time, insofar as you are obliged to do so under the German Commercial Code or the German Fiscal Code.
    • You carry out a commercial or freelance activity.

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

Which documents are required?

  • You must enclose the following documents with your application for registration for air traffic tax:
    • proof of the operating license as an air carrier,
    • a list of domestic take-off locations from which departures are to be made,
    • a current extract from the commercial register (if the airline is registered) and
    • a declaration of when the first departure will take place.
    • If you have appointed a tax representative: Form 1169 "Confirmation of appointment as tax representative of air carriers (air traffic tax)"
  • You must enclose the following documents with the application for authorization as a tax representative:
    • Companies that are entered in the commercial, cooperative or association register: current extract from the register
    • Non-registered companies: Copy of the current receipt of the business registration

At the request of the main customs office, you must submit further documents and evidence if these are required to secure tax revenue or for tax supervision.

What are the fees?

There are no costs.

What deadlines do I have to pay attention to?

You do not have to submit the application for a permit as a tax representative within a specified period.

Application Deadline: 3 Weeks
You must apply for registration in writing at least 3 weeks before the first departure.

Application Deadline: 3 Weeks
For short-notice departures: The application for registration must be received by the competent main customs office within 3 weeks of receipt of the notification of the short-notice departure.

Processing duration

Registration as an air transport company and the granting of a permit as a tax representative depend on the circumstances of each individual case. It is usually completed within 1 to 4 weeks of the application being submitted, provided that all the required documents are enclosed.

Legal basis

Applications / forms

  • No formal legal remedy is available for proof of registration.
  • In the case of authorization to act as a tax representative: appeal. Detailed information on where and how to lodge an objection can be found in your permit or any notice of refusal.
  • Legal action before the tax court (usually after the objection procedure).

Appeal

Forms available: Yes

Written form required: Yes

Informal application possible: No

Personal appearance necessary: No

Online services available: Yes

What else should I know?

There are no indications or special features.

Further Information

Author

Forwarding service: Deep link to the origin portal

Generalzolldirektion (GZD)

The text was automatically translated based on the German content.

Technically approved by

Federal Ministry of Finance (BMF)

Professionally released on

07.06.2024

Source: Zuständigkeitsfinder Thüringen (Linie6PLus)

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