As of 1st of April 2018 a new local excise duty is introduced in Sweden on air journeys departing from Swedish airports. Airline companies that fly passengers from Swedish airports will have to report and pay the duty to the Swedish tax authorities based on the amount of passengers and their end destination countries.

The tax rate is SEK 60 per passenger for passengers flying to the following end destination countries:

Albania, Andorra, Belgium, Bosnia Herzegovina, Bulgaria, Cyprus, Denmark, Estonia, Finland, France, Greece, Ireland, Iceland, Italy, Kosovo, Croatia, Latvia , Liechtenstein, Lithuania, Luxemburg, Macedonia, Malta, Moldavia, Monaco, Montenegro, The Netherlands, Norway, Poland, Portugal, Rumania, San Marino, Switzerland, Serbia, Slovakia, Slovenia, Spain, Great Britain. Sweden, Czech Republic, Turkey, Germany Ukraine, Hungary, Vatican, Belarus, Austria.

The tax rate is SEK 250 per passenger for passengers flying to the following end destination countries:

Afghanistan, Algeria, Armenia, Azerbajdzjan, Bahrain, Burkina Faso, Djibouti, Egypt, Ivory Coast, Eritrea, Ethiopia, United Arab Emirates, Gambia, Georgia, Guinea, Guinea-Bissau, Iraq, Iran, Israel, Yemen, Jordan, Canada, Cap Verde, Kazakhstan, Kyrgyzstan, Kuwait, Lebanon, Libya, Mali, Mauritius, Morocco, Niger, Oman, Pakistan, Palestine, Qatar, Russia, Saudi Arabia, Senegal, Sudan, Syria, Tajikistan, Chad, Tunisia, Turkmenistan, USA, Uzbekistan.

The tax rate for all other end destination countries is SEK 400. The end destination country is determined based on the flight ticket.

The number of airline companies effected is estimated to 250. It will be necessary for airline companies to register as tax liable for the new excise duty to the Swedish tax authorities. The tax is reported and paid to the Swedish tax authorities based on the amount of passengers flying from Sweden. Airline companies need to report the amount of passengers as well as their end destination countries on a monthly basis.

Airline companies should start preparing for the registration process, reporting obligations and payment of the excise duty.

For detail information please contact Fredrik Jonsson

Direkt: +46 (0)10 2124801 | Mobil: +46 (0)709 294163

Image source: manwalk / Manfred Walker  / pixelio.de
Email: fredrik.jonsson@se.pwc.com