Fuel

FuelPort Lotniczy Wrocław S.A. is an exclusive supplier of  JET-A1 and AVGAS fuel at the airport.

JET-A1 fuel: The price of JET-A1 fuel applicable from 28.03.2017 amounts to PLN 2,25 per 1 litre (without excise duty*, VAT and fuel charge**)

AVGAS fuel: The price of AVGAS fuel is applicable from 22.07.2016 until the day of setting a new price and amounts to PLN 4.76 per 1 litre (without excise duty***, VAT and fuel charge****)

* excise duty for JET-A1 amounts to PLN 1.446 per 1 litre (according to the Act of 2nd December, 2009, Item 1667)

**the fuel charge rate for JET A1 aviation gasoline is 159.71 PLN for every 1000 kg. The fuel charge is collected in the case of Excise taxation of the fuel delivered – on the basis of the provisions of the act of 27 October 1994 on paid highways and the National Road Fund (Journal of Laws, 2012, item 931 and 951) and the Announcement of the Minister of Transport, Construction and Maritime Economy of 10 December 2014 (Official Gazette of the Government of the Republic of Poland, 2014, item 1195).

*** excise duty for AVGAS amounts to PLN 1.822 per 1 litre (according to the Regulation of the Minister of Finance of 22nd December, 2004, Item 2763)

****the fuel charge rate for AVGAS 100LL aviation gasoline is 159.71 PLN for every 1000 kg. The fuel charge is collected in the case of Excise taxation of the fuel delivered – on the basis of the provisions of the act of 27 October 1994 on paid highways and the National Road Fund (Journal of Laws, 2012, item 931 and 951) and the Announcement of the Minister of Transport, Construction and Maritime Economy of 10 December 2014 (Official Gazette of the Government of the Republic of Poland, 2014, item 1195).

Please note: To purchase aviation fuel without excise duty it is necessary to fill in a special statement provided by Supplier and submit it to the Supplier before refuelling the aircraft.

For our long-standing customers the prices are negotiable if larger volumes of fuel are purchased.

We accept American Express, BIS, Diners Club, JCB, Master Card, Polcard, VISA, VISA Electron credit cards, as well as AVCARD fuel card

As the provisions of the new Excise Duty Act of 6th December 2008 (Journal of Laws of 2009, No. 3, Item 11) entered into force on 1st March 2009, the sale of aviation fuel JET A-1 (code CN 2710 19 21) as well as aviation gas AVGAS 100 LL (code CN 2710 11 31) by Port Lotniczy Wrocław Spółka Akcyjna in line with the procedure exemption form excise duty due to the purpose (fuelling and provisioning of aircraft) will be possible after fulfilling the following conditions by the Users:

  1. The companies whose city of residence or principal place of business is on the Polish territory are obliged to:
    • submit to Port Lotniczy Wrocław Spółka Akcyjna a copy of the document (AKC-PR form) confirming the acceptance of the registration form by the relevant customs office (Art. 32 (6) of the Act). The copy should be certified to be a true copy of the original.
    • submit to Port Lotniczy Wrocław Spółka Akcyjna the authorisation to sign fuel delivery documents, which was given to the aircraft captain by the authorized persons. In the case of Users that operate scheduled flights or in the case of other Users that executed appropriate contracts with Port Lotniczy Wrocław Spółka Akcyjna, general authorisations that include all pilots operating the Company’s fleet, are acceptable.
    • sign the delivery document including, but not limited to, the representations confirming the ownership of the aircraft and stating that the delivered fuel is intended for the purposes other than private or recreational flights, as defined in Art. 32 (2) of the Act.

    Moreover, we would like to inform that the condition that needs to be fulfilled by the User to be exempted from excise duty on excise goods in respect of their purpose is also to keeping the register of excise goods by the User (Art. 32 (5) of the Act).

  2. The companies whose city of residence or principal place of business is outside the Polish territory do not need to provide the documents specified in point 1a. nor to keep the register of excise goods.

Airport fees free of VAT
Due to the amendment to the Polish Goods and Services Tax Act effective from 1st of July 2011, Journal of Laws of 2011, No. 106, Item 622, we kindly inform you that the entities entitled to a 0% VAT rate for airport services and aviation fuel is applicable to:

  1. Domestic carriers, provided that the following conditions are fulfilled:
    - the carrier is entered on the list of carriers which operate mainly international transport, published by the Polish Civil Aviation Authority;
  2. Carriers from EU countries, provided that the following conditions are fulfilled:
    • the carrier is entered on the list of entitles having a VAT UE/NIP number:
      (www.ec.europa.eu/taxation_customs/vies/vieshome.do?selectedLanguage=EN),
    • in the case of the carriers from countries that publish the lists of carriers entitled to 0% VAT rate (e.g. Austria, France, Germany, Switzerland):- the carrier is entered on such a list,- the completed and signed declaration has been submited (download);
    • in the case of the carriers from countries that to not publish the lists of carriers entitled to 0% VAT rate:
      - a valid AOC and concession,- the completed and signed declaration has been submited (download).
  3. Carriers from non-EU countries, provided that the following conditions are fulfilled:
    • A valid AOC and concession have been provided,
    • the completed and signed declaration has been submitted (download),
    • a document confirming that the carrier is a taxpayer has been provided (example of a similar document: download).

Please send the documents by post to the address of Port Lotniczy Wrocław S.A. and by e-mail to the addresses: oplaty@airport.wroclaw.pl and paliwa@airport.wroclaw.pl.

In the case the above mentioned conditions are not fulfilled and the relevant documents are not provided, the basic VAT rate of 23% will be used.


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