If you’re flying into Austria, Germany, Luxembourg or Switzerland please note it’s your responsibility to have the correct tax documents when refuelling. Here’s a reminder of what is required
If you qualify for an exemption from mineral oil tax (MOT) in Austria, Germany, Luxembourg or Switzerland you will need to present the relevant documentation to the fuelling operator before fuelling commences at every uplift. Failure to do so means you will be taxed and will need to raise a claim with the relevant customs authority to get a refund. In most cases Air bp is not able to provide a refund and is not legally permitted to correct invoices.
Exempt licenses could be single, permanent or limited but in all cases should be shown.
So, what documentation is required?
In Austria:
- For commercial flights you must show your exempt license (Freischein) and a valid refuelling certificate (Betankungsschein) provided by the Austrian Customs Administration.
- You will have to prove the commerciality by an Air Operator’s Certificate (AOC) and the operational license.
In Germany:
- MTOW > 12t: you must present AOC or Air Carrier Certification (ACC) with operation specifications and with a confirmation for commercial transport of passengers or freight.
- MTOW<= 12t: you must present your exempt license (Erlaunbnisschein).
- Proof of a military and public authority flight (e.g. aircraft registration).
- Proof of an air rescue flight (e.g. proof of patient transport) – AOC or exempt license if available.
In Luxembourg:
- For all commercial flights, you must be registered at the Luxembourg Customs Administration (Administration des Douances et Accises).
- You will have to prove the commerciality by an AOC and the operational license.
- Military and state flights also need a certificate.
In Switzerland:
- Commercial traffic (category B flights) to countries with reciprocity: AOC or Specialised Operations (SPO) with operation specifications need to be presented.
Details of the fees that apply at different airports can be found by clicking the ‘fees and taxes’ link on the myinvoice homepage when you log-in to myinvoice.