Italy introduces passenger tax on chartered flights


On June 28th the Italian tax authorities have issued the implementing directive regarding the chartered flights passengers' tax introduced at the end of April with law 44/2012.

On June 28th, the Italian tax authorities have issued the implementing directive regarding the chartered flights passengers’ tax introduced at the end of April with law 44/2012.

The tax

The tax is a per passenger tax:

€100 for each flight to or from the Italian territory of less than 1500 km.

€200 for each flights to or from the Italian territory in excess of 1500 km.

For calculation purposes, flight distance between point of departure and point of arrival (regardless of technical stop-overs) is calculated by reference to the great circle route plus 95 km. The tax is due on “aerotaxi flights”, defined as
passengers flights where the aircraft is chartered for its entire capacity on an exclusive basis.

The tax is due by each passenger to the operator, who is then obliged to pay it. For Italian law purposes (art. 743 of the Navigation Code) “aircraft” is defined as any flying machine dedicated to air transportation of passengers and/or goods.

Oddly, given the practical implications, the tax is expressed to be payable from April 29th 2012 (date when law 44/2012 came into force). For the period April 29th – June 30th, the tax is payable by July 31st 2012.

When is the tax paid

Time of payment of the tax by the operator depends on the aircraft country of registration:

For EU registered aircraft and aircraft registered in the European Economic Area (EU member States plus Iceland, Liechtenstein and Norway) the tax is paid by the end of each month by reference to the flights carried out in the previous month.

For aircraft registered in other countries the tax is payable, for each flight, prior to departure from the Italian territory or within the day following the date of arrival on the Italian territory.

How is the tax paid

The tax is paid via the F24 form, typically used in Italy for tax payment purposes.

Non-Italian operators can pay the tax via euro bank transfers as follows:

• Beneficiary:
“Bilancio dello Stato al Capo 8 – Capitolo 1224”

IT48 A010 0003 2453 4800 8122 4000

• BIC:

• Payment description: (i) operator name; (ii) number of passengers; (iii) flight type (A for flights of less than 1500 km, B for flights in excess of 1500 km); (iv) date of flight  day/month/year)