Registering an airline as liable for tax

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This is how you register an airline as liable for tax.

All Norwegian enterprises flying from Norwegian airports must register for air passenger tax. The same applies to Norwegian representatives of foreign enterprises that fly from Norwegian airports. This means that foreign enterprises that are liable to pay tax cannot register themselves, but are obliged to report and pay the tax via a representative in Norway.

Information about the enterprise

To register as liable for air passenger tax, please send us the following information:

  • The organisation number of the enterprise that is to be registered as liable for tax.
  • The registered business address of the enterprise liable for tax
  • If the registration concerns a representative of a foreign enterprise, the following information must also be submitted:
  • The foreign enterprise being represented
  • Documentation of the contractual relationship between the representative and the foreign enterprise. The documentation must indicate that the representative acknowledges having the same rights and obligations with respect to the tax authority as other registered enterprises liable for tax.
  • Contact person for the monthly reports. Please state a telephone number and e-mail address.
  • A summary of the routes that the enterprise operates from Norwegian airports
  • Whether the enterprise operates scheduled flights and/or charter flights

The information must be submitted via Altinn.

What information has to be reported?

The registered enterprise must submit the following information each month:

 

Tax type

Description

Tax basis

Description

Additional code

Description

FL

Tax on flying of passengers

 100

Flying from one Norwegian airport to another Norwegian airport

 

 

FL

Tax on flying of passengers

 100

Flying from one Norwegian airport to another Norwegian airport

61

Flying of the carrier's employees on business travel

FL

Tax on flying of passengers

 100

Flying from one Norwegian airport to another Norwegian airport

62

Flying of children under 2

FL

Tax on flying of passengers

 100

Flying from one Norwegian airport to another Norwegian airport

63

Flying of transit passengers

FL

Tax on flying of passengers

 100

Flying from one Norwegian airport to another Norwegian airport

64

Flying of transfer passengers

 

 

 

 

 

 

FL

Tax on flying of passengers

 200

Flying from a Norwegian airport to a foreign airport

 

 

FL

Tax on flying of passengers

 200

Flying from a Norwegian airport to a foreign airport

61

Flying of the carrier's employees on business travel

FL

Tax on flying of passengers

 200

Flying from a Norwegian airport to a foreign airport

62

Flying of children under 2

FL

Tax on flying of passengers

 200

Flying from a Norwegian airport to a foreign airport

63

Flying of transit passengers

FL

Tax on flying of passengers

 200

Flying from a Norwegian airport to a foreign airport

64

Flying of transfer passengers

Logging in to Altinn

The tax is reported electronically via Altinn. Please note that the person who submits the monthly reports in Altinn must have a Norwegian ID number or D number. The person concerned must also have the following role:

  • Accounting employee (Regnskapsmedarbeider)
  • Access to accounting related forms and services (Tilgang til regnskapsrelaterte skjema og tjenester)

For more information about electronic reporting of excise duties, see information on reporting of excise duties at Altinn.no.

If you have any questions concerning logging in, please contact Altinn user services.

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