Tax refund for AVGAS purchased in Sweden

04 October 2010

This page has been updated Oct 04 2010 due to new application formular.

Aviation Gasoline when purchased and directly delivered into an aircraft in Sweden is eligible for tax-free use according to Swedish law regardless of where it actually has been consumed.

The Swedish definitions of what type of flights are considered not to be "private pleasure flying", i.e. "professional air aviation"  and as such tax-free can be described as follows:

In short the pilot shall ask himself the following question:

Is anyone other than myself paying for this flight? If the answer is yes, for example if the costs are paid by an employer or a company, then the flight is considered to be tax-free. Other examples are lifting parachutists and towing gliders. It must also be legally allowable that another party is paying for the flight.

The only flights that are paid for by the pilot and which are considered tax-free are flight training. The definition of flight training is that the exercise must be conducted in a flight-school with the purpose of obtaining a pilots licence, a new class or a rating. Two examples are training for a multi-engine aircraft or an IFR-rating.

A proficiency check or any training by regulation in the immediate association with the renewal of a pilots licence or a rating as required by the authorities are also considered to be flight training.

An application for refund of energy and carbon dioxide taxes can be made if the amount to be refunded is a minimum of 500 SEK for AVGAS per (annual) quarter. Energy and carbon dioxide taxes for AVGAS in year 2010 will together be 6.25 SEK/litre. In year 2009 they were 6.28 SEK/litre.

Refund can be applied for up to 3 years after the purchase of the fuel.

A reconsideration of a decision taken by the Swedish tax-authorities can be made within 6 years after the purchase of the fuel. Such a reconsideration can also be made by the initiative of the Swedish tax-authorities.

The formular for the refund can be downloaded from the upper-right corner.