Administrative services A-Z

• Forms:
  • Application for registration:
    • Form 1164 – Application - Registration of an Air Carrier (Aviation Tax)
  • For exceptions (maximum two departures per calendar year or first departure in less than three weeks ):
    • Form 1163 – Notification pursuant to § 7 para. 1 sentence 2 - Air transport company (aviation tax)
  • Tax return:
    • Form 1110 – Air Traffic Tax Registration
  • For companies not established in Germany or in another Member State of the European Union:
    • Form 1169 – Confirmation of appointment as tax agent of air carriers (aviation tax).
• Online procedure possible: partially. Data transmission via De-Mail services permitted. For the aviation tax declaration, the electronic Internet air traffic tax declaration (ILA) is also available
• Written form required: yes
• personal appearance required: no

• Forms on the customs website:
• Internet Aviation Tax Registration (ILA)

If you as an air carrier perform more than two departures per calendar year from a domestic departure point, you must register with the competent main customs office.

The Aviation Tax Act includes commercial passenger air traffic in mobility taxation. Sport and private aircraft are not affected by the aviation tax. Air freight transport is also not subject to taxation.

As an air carrier wishing to perform more than two departures per calendar year from a domestic departure point by aircraft or rotorcraft, you must register in writing with the competent main customs office no later than three weeks before the first departure in Germany.

If there are less than three weeks between the underlying legal transaction and the first departure or if there are no more than two departures per calendar year, you as an air carrier must immediately notify the competent main customs office in writing:

• name of the company,
• place of business or residence,
• Legal form
• Date of departure and
• the domestic point of departure from which the departure is to be carried out.

In the case of more than two departures per calendar year, you must complete the registration within three weeks of receipt of the notification at the competent main customs office.

Until receipt of the complete application for registration, you must immediately submit a tax return for each departure and calculate the tax yourself. The tax is due immediately.

As an air carrier that does not have its registered office in Germany or in another Member State of the European Union, you must also appoint an authorised tax representative to the main customs office and submit the relevant documents for him.

Changes in the specified circumstances as well as over-indebtedness, imminent or actual insolvency, suspension of payments and filing of the application for the opening of insolvency proceedings must be reported immediately in writing to the main customs office.

• You have an air carrier and want to operate commercial passenger departures from a domestic departure point with an aircraft or rotorcraft
• There are more than two departures per calendar year

You must attach the application to:

• proof of the operating licence as an air carrier,
• a list of domestic departure points from which departure is intended;
• as a company entered in the commercial register, a current extract from the register,
• an explanation of when the first departure will take place.

As an air carrier that is not established in Germany or in another Member State of the European Union:

• You must also designate an approved tax officer in the application for registration and submit a separate form and documents for him.

At the request of the main customs office, further documents and evidence must be submitted by the applicant if these appear necessary to secure tax revenue or for tax supervision.

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If you wish to apply for registration as an air carrier,

• Go to Form 1164 - "Application for registration as an air carrier" on the Customs website and fill it out on the screen if possible.
• Send the completed form with the required documents to the competent main customs office.
• The main customs office will provide you with written proof of registration.
• Upon receipt of the application for registration, you must submit tax returns using Form 1110 – "Air Traffic Tax Declaration".

For exceptions (maximum two departures per calendar year or first departure in less than three weeks):

• Please use the corresponding form 1163 – "Notification according to § 7 paragraph 1 sentence 2 of the Aviation Tax Act".
• For each departure, please immediately submit the tax return using Form 1110 – "Air Traffic Tax Declaration".

As an air carrier that is not established in Germany or in another Member State of the European Union:

• In the application for registration, also name an approved tax officer.
• Submit appropriate documents for this.

To do this, use Form 1169 – Confirmation of Designation as Tax Officer of Air Transport Companies (Aviation Tax).

For more than two departures per calendar year: registration required no later than three weeks before the first departure.

General Customs Directorate
P.O. Box 10 07 61
01077 Dresden, Germany

For air carriers established in Germany, the main customs office from whose district you operate your air carrier has territorial jurisdiction.

For air carriers established in another Member State of the European Union which have not appointed a tax representative, the main customs office from whose district the first departure took place has territorial jurisdiction.

If you appoint a tax representative, the main customs office in whose district the tax officer has his registered office has territorial jurisdiction.

For air carriers which are not established in Germany or in another Member State of the European Union and which have not appointed a tax representative, the main customs office in whose district the first departure takes place has territorial jurisdiction until the tax representative has been appointed.

Inquiries on legal and specialist topics for companies

Central information
Monday to Friday: 08:00 - 17:00
Phone: 0351 44834-520
E-mail: info.gewerblich@zoll.de
Fax: 0351 44834-590

Mailing address:
General Customs Directorate Central Information
P.O. Box 10 07 61
01077 Dresden, Germany

For questions, problems and suggestions for improvement, about ILA:

Central Service Desk, consisting of the Service Desk ITZBund and the Service Desk Customs

Phone: 0800 8007-5451 (Service Desk ITZBund)
Tel.: 0800 8007-5452 (Service Desk Customs)
fax: 022899 680-187584
E-mail: servicedesk@itzbund.de

• Customs service search

• § 7 - Air Traffic Tax Act (LuftVStG)

• Registration information on the customs website

Federal Ministry of Finance