Due to the EU energy directives, mineral oil is supplied untaxed to aviation companies if it is used as fuel for commercial aviation. Private aviation is exempt from the mineral oil tax. This directive is implemented in the national Mineral Oil Tax Act (MöSt) 1995 - according to § 4 para. 1 Z1, the tax exemption applies to mineral oil supplied to aviation companies.

The mineral oil supplied must be used directly for the supply of aviation services for remuneration - these are the commercial transport of persons or goods and other commercial services supplied directly to the customers of the aviation companies by means of an aircraft (both wing and copter).

Since the amendment of the Mineral Oil Tax Act 2017, there is a special process for tax exemption, namely in the form of an exemption certificate. Statutory standardised evidence must be provided for its issue - CENTURION supports both the aviation companies and the owners of outdoor warehousing in drawing up the required documents and in the procedure for issuing the certificate.

The tax exemption requires the safekeeping of tickets or passenger lists - whereby, in addition to the regulations in the Ground Operations Manual released by Austro Control for the aviation companies - based on the international regulations of IATA - regulations of the national tax authorities must also be implemented in conformity with the GDPR. CENTURION is your reliable partner for the legally compliant safekeeping of passenger data for the various national and international purposes.

CENTURION has many years of extensive experience in representing air taxi operators, in particular with regard to the exemption from VAT on the use of aircraft made available for owner-operated flights through holding agreements. Our tax experts also take over your tax representation in proceedings with tax authorities.