New Portugal Carbon Tax – Impact to business aviation

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On July 1, 2021, Portugal implemented a carbon tax on unscheduled commercial (charter) general aviation operators.

The carbon tax is applied to charter flights departing from airports or aerodomes in Portuguese territory.

This fee is according Ordinance No. 38/2021, of February 16th, charged on air transport passengers, and has a fixed value of 2 € (two euros).

Here’s what you need to know.


Who is required to pay the Portuguese carbon tax?

Per Portuguese civil aviation authorities, the tax only applies to unscheduled commercial (charter) flights.


How much is the tax?

Two Euros (02 €) for each commercial air transport title, for flights departing from airports and aerodromes located in Portuguese territory.


When is payment due?

  •  Settlement and collection is due the moment where the ticket is issued
  • Reporting deadline – until the 5th day of the following month of passenger boarding;
  • Deadline for payment of the fee to ANAC – made until the 20th of the following month of passenger boarding

Can Universal make pay the tax on behalf of operators?

No. After speaking with Portuguese authorities, our global regulatory experts have been informed Universal will NOT be able to pay the tax on behalf of our customers.

Your ground handler will have to take care of the tax payment as part of their other handling services utilizing their Portuguese VAT number.


Relevant dates:

  • Settlement and collection by air carriers – as of 07/01/2021, at the time of issuance of the transport ticket;
  • Reporting deadline – until the 5th business day of the month following the passenger boarding;
  • Deadline for transferring the fee to ANAC – made until the 20th of the month following the passenger’s departure.

 


More information and FAQs

Portuguese civil aviation has a website with more information and FAQs. You can also reach out to our Global Regulatory Services team for more information and questions.


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