From 1 April 2018 all air carrier companies shall pay aviation tax on flights for persons travelling by aircraft approved for more than ten passenger seats. Certain exceptions apply. Aviation tax shall be paid, partly, by air carrier companies having permission to make commercial flights with more than ten passenger seats, and partly by those who are responsible for the operation of the Swedish Government aircraft.
Air carrier companies whose routes begin in Sweden will need to pay and report aviation tax to the Swedish Tax Agency, Skatteverket. The final destination of the flight determines the amount of tax:
Foreign air carrier companies, which do not have a Swedish organization number (registreringsnummer), have to apply for one.
If you are a foreign legal person and have to pay tax on air travel from the 1st of April 2018, you need a Swedish identity, i.e. a Swedish organization number. You can already apply for a Swedish organisation number by sending a letter to the Tax Agency. An authorised person, or persons, must properly sign the application. State that you apply for a Swedish organisation number and enclose information and documentation as below:
Enclose a certified copy of a registration certificate or similar to verify your name and existence as legal person. Documents older than three months will not be accepted.
Address should be the official address that is registered at the registration authority in the country of origin. When your Swedish identity has been registered, a registration extract will be sent to this address.
Legal power delegated by an authoritative body (such as a board of directors) to organizational positions (officers such as president, managing director, manager) appointing them as agents of the organization with the powers to commit the authorising organisation to a binding agreement. Please, enclose documentation showing the signing authority for the person stated in the application. Power of attorney is not sufficient.
The air carrier companies from Albania, Bosnia-Herzegovina, Bulgaria, Denmark, France, Faroe Islands, Greece, Greenland, Iceland, Italy, Croatia, Macedonia, Montenegro, Poland, Portugal, Rumania, Serbia, Slovakia, Slovenia, Spain, Hungary, Czechoslovakia, Turkey, Germany and Austria shall send a completed application to:
SE-205 31 Malmö
Air carrier companies from other countries shall send an application to:
SE-171 94 Solna
Submit a registration application to the Swedish Tax Agency in order to be able to
report aviation tax. The application form for the registration will be published at our website in February.
All air carrier companies concerned must report aviation tax each month, preferably online. In order to submit an online tax return it is necessary that the air carrier company has a Swedish representative, recognised by the Swedish Tax Agency and possessing a Swedish electronic identity card.
More information can be found at: www.skatteverket.se/flygskatt at the beginning of March 2018.
Här kan du få fram viktiga datum för ditt företag. Då kan du lätt se när du behöver betala in skatter, deklarera eller när du får utbetalningar.