Air transport levy
On the basis of the Budget Accompanying Act [Budgetbegleitgesetz 2011], most recently amended by the Tax Code Amendment Act [Abgabenänderungsgesetz 2011], which introduced inter alia an air transport levy (Air Transport Levy Act, Flugabgabegesetz), every aircraft owner is required to pay an air transport levy to the competent tax office [Finanzamt für Gebühren, Verkehrsteuern und Glücksspiel] in Austria for passengers departing from Austrian airports, unless an exemption from liability for air transport levy applies.
Tariff
The amount is measured by the location of the destination airport and the number of transported passengers
|
Routes |
Tariff |
|---|---|
|
pursuant to § 5 (1) FlugAbgG* |
€ 12.00 |
|
pursuant to § 5 (2) FlugAbgG* |
€ 30.00 |
*English version: https://www.bmf.gv.at/themen/steuern/steuern-von-a-bis-z/flugabgabe/flugabg-en-konsolidiert-201029.html
Tax liability and tax collection
The tax liability arises upon expiry of the calendar month in which the departure occurred.
The tax debtor (aircraft owner) shall itself calculate the levy and shall submit a tax statement to the tax office (Finanzamt) no later than on the 15th day (due date) of the second calendar month following the calendar month in which the tax liability arose (statement period). The tax statement must be submitted electronically.
Fiscal representative
1. An aircraft owner having the ordinary residence or registered office or permanent establishment within a Member State of the European Union outside of Austria may engage a fiscal representative.
2. An aircraft owner who has neither an ordinary residence nor a registered office or permanent establishment within Austria or in a Member State of the European Union is obliged to engage a fiscal representative prior to performing its first departure from the respective airport, triggering tax liability.
For further information as well as the Air Transport Levy Act please refer to:
https://www.bmf.gv.at/themen/steuern/steuern-von-a-bis-z/flugabgabe.html
and
https://www.ris.bka.gv.at/eli/bgbl/I/2020/96
Obligation of the aircraft owner
No later than on the 15th of the calendar month following the month in which the tax liability arose, the aircraft owner shall transmit its data, aggregated for a single calendar month, to the owner of the domestic airport from which it has performed the taxable departures during the period in question. (§10 (4) FlugAbgG)