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  4. Refuelling in the Nordics

Refuelling in the Nordics

Release date:
December 2022
Michael Rodda carries out an overwing refuel of an aircraft at Brisbane Airport, Australia.
Are you up to speed on the documentation required when refuelling in Denmark, Finland, Iceland, Greenland, Norway and Sweden? Here’s a helpful reminder of what is required. 

 

If you’re flying into the Nordics, please note it’s your responsibility to have the correct tax documents when refuelling. Failure to do so could result in unnecessary charges. 

 

For many Nordics countries you are required to send us a Customer Declaration. Follow the taxes and fees information link on the bottom of the myinvoice homepage and select the appropriate country to obtain a copy of the Customer Declaration. You may also need to send us a copy of your Air operator certificate. The rules are different in each country.  

 

In Denmark: 

 

International airlines, who meet the criteria set by the Danish tax authorities, will be exempt from VAT. To get an exemption, an international airline needs to present a “Customer Declaration” with a Company Authorized Signatory.  

 

In Denmark an “International airline” is a company transporting passengers or goods for commercial purposes. 55% of all the company’s flights must be international i.e. not Danish domestic flights - percentage must be based on the turnover of the company and the actual distances covered. Danish airlines will generally only be exempt if their status is approved by the Danish fiscal administration.  

 

Local environmental taxes (Mineral oil tax, Carbon dioxide tax and NOx tax) will be chargeable, with the exception of: 

  • Jet A1 being supplied directly into aircraft. 
  • For Avgas 100LL, if the fuel is used for commercial purposes, local environmental taxes may be refunded but it is the customers responsibility to contact the Danish Tax office.   

 

The application form can be downloaded from www.skat.dk and is called form number 23.034.   

 

VAT can, for EU members, be refunded at your local fiscal administration. Non-EU members need to contact the Danish Tax office for a refund.  

 

In Finland: 

 

Commercial airlines using Jet A1/ Avgas, and “chiefly operating international routes”, will be exempt from VAT. Those flying domestically will be charged domestic VAT.  

 

An airline customer or aircraft owner is deemed to “chiefly operate international routes” where greater than 50% of their previous 12 months navigations relate to international transportation of passengers or goods. Evidence of which is a customer declaration together with an air operator certificate.  

 

Local environmental taxes (Energy content tax, Carbon dioxide tax and Strategic stockpile fee) will be chargeable, except for sales of Jet A1 for used aviation purposes. Customers who purchase Avgas should seek to obtain a refund from the Finnish tax authorities if they consider their use to be exempt.   

 

In Iceland: 

 

The into-plane supply of goods and services to an aircraft is exempt from Icelandic VAT (Iceland’s general VAT rate is 24%) where the aircraft is engaged in commercial international aviation and the next destination of the flight is outside Iceland.   

 

Delivery tickets must be retained and state the next destinations. 

 

All sales of oil for use on aircrafts are exempt from local environmental taxes.

 

In Greenland: 

 

There is currently no VAT system in Greenland.  

 

All into-plane supplies of fuel products carry an environmental fee of 0.10 ore per litre.  

 

In Norway: 

 

The into-plane supply of Jet A1 and Avgas to an aircraft is exempt from Norwegian VAT (which is at present, 25%) where the aircraft is engaged in commercial international aviation and the next destination of the flight is outside Norway.  

 

An aircraft is deemed to engage in international aviation where greater than 50% of the airline’s flights are to destinations outside Norway. For this exemption, next flight destinations to Svalbard (Spitsbergen) and Jan Mayen are both considered flights outside of Norway.   

 

Evidence of exemption is a Customer Declaration together with an air operator certificate.  

 

The into-plane supply of Jet A1 and Avgas which do not satisfy the above conditions will be charged the standard rate of VAT. 

 

Local environmental taxes (Mineral oil tax and Carbon dioxide tax) are exempt for Jet A1 & Avgas where delivered into-plane for overseas aviation purposes, Including Svalbard. All domestic into plane sales will be chargeable.    

 

In Sweden: 

 

All sales of Jet A1 & Avgas will be exempt from VAT. There is currently no burden of proof to exempt for VAT in Sweden.  

 

Local environmental taxes (Energy tax and Carbon dioxide tax) are exempt for Jet A1 where it is delivered directly into plane for commercial aviation purposes. This relates to domestic and international flights.    

 

Where customers use their fuel for private purposes, and/ or Avgas is delivered into plane, local environmental taxes will be charged.