Swedish Aviation Tax
Starting from 1 April 2018, airlines and business air charter companies with flights from Sweden will need to declare and pay Swedish Aviation Tax. The law giving birth to this new tax on commercial air transport (Lag 2017:1200 om skatt på flygresor) was adopted on 30 November 2017.
What is Swedish Aviation Tax?
Swedish Aviation Tax is levied on commercial flights carrying passengers and departing from a Swedish airport. It only applies to larger aircraft as aircraft with a seating capacity of 10 or less are exempt.
The tax rate depends on the passenger’s final destination. Flights to countries listed under Appendix 1 of the Aviation Tax Act (*) pay 60 SEK per passenger (6 € or $ 7.50). Passengers travelling to countries listed under Appendix 2 (**) are charged 250 SEK (25 € or $ 31.50). For destination countries neither listed in Appendix 1 or 2 of the Aviation Tax Act, the tax rate amounts to 400 SEK per chargeable passenger (40 € or $ 50).
Did you know?
The administering competent authority is the Swedish tax agency Skatteverket. Regulated foreign air charter companies must appoint a Swedish representative to be able to submit monthly tax declarations online. Skatteverket even requires the submission of nil declarations for months where no chargeable passengers were carried.
Who is liable for Swedish Aviation Tax?
The Swedish Aviation Tax Act applies to aircraft operators that perform commercial flights from Sweden using aircraft with a certified capacity of more than 10 seats. Aircraft with a seating capacity below 10 are exempt, as well as aircraft used for private, non-commercial transportation.
Several other flight and passenger exemptions apply. Amongst them the exemption of children under the age of two, flight crew, flights following a tech stop and passengers who don't arrive at their final destination due to bad weather, mechanical failure or any other unforeseen events.
Obligations under the Swedish Aviation Tax scheme
Foreign airlines and business air charter operators flying to Sweden must:
- apply for a Swedish company registration number
- register for aviation tax as soon as possible because you will not be able to submit your first monthly tax declaration without prior registration
- appoint a Swedish representative recognized by the Swedish tax agency Skatteverket (such as FCC Aviation) to be able to submit tax declarations online
- submit monthly tax declarations and make payment of tax
- keep records and accounts for a minimum of 7 years.
* Appendix 1 Countries: Albania, Andorra, Austria, Belarus, Belgium, Bosnia and Herzegovina, Bulgaria, Cyprus, Denmark, Estonia, Finland, France, Greece, Ireland, Iceland, Italy, Kosovo, Croatia, Latvia, Liechtenstein, Lithuania, Luxembourg, Macedonia, Malta, Moldova, Monaco, Montenegro, Netherlands, Norway, Poland, Portugal, Romania, San Marino, Switzerland, Serbia, Slovakia, Slovenia, Spain, UK, Sweden, Czech Republic, Turkey, Germany, Ukraine, Hungary and Vatican City
** Appendix 2 Countries: Afghanistan, Algeria, Armenia, Azerbaijan, Bahrain, Burkina Faso, Djibouti, Egypt, Ivory Coast, Eritrea, Ethiopia, United Arab Emirates, Gambia, Georgia, Guinea, Guinea-Bissau, Iraq, Iran, Israel, Yemen, Jordan, Canada, Cape Verde, Kazakhstan, Kyrgyzstan, Kuwait, Lebanon, Libya, Mali, Mauritania, Morocco, Niger, Oman, Pakistan, Palestine, Qatar, Russia, Saudi Arabia, Senegal, Sudan, Syria, Tajikistan, Chad, Tunisia, Turkmenistan, United States and Uzbekistan