Fuel - Wroclaw Airport
Port 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 23.05.2023 amounts to PLN 3.24 per 1 litre (without excise duty (1.1), fuel charge (2) and VAT). AVGAS fuel: The price of AVGAS fuel is applicable from 19.01.2023 until the day of setting a new price and amounts to PLN 9.50 per 1 litre (without excise duty (1.2), fuel charge (2) and VAT). 1. 1.1) excise duty for JET-A1 amounts to PLN 1.446 per 1 litre 1.2) excise duty for AVGAS amounts to PLN 1.822 per 1 litre – according to the Act of 6 December 2008 on Excise Duty (Dz. U. [Journal of Laws] of 2018, item 1114 as amended).
- the fuel charge rate for JET A1 and AVGAS 100LL aviation gasoline amounts to PLN 211,11 for every 1,000 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 (Dz. U. [Journal of Laws] of 2012, item 931 and 951) and the Announcement of the Minister of Infrastructure of 23 November 2018 (Official Gazette of the Government of the Republic of Poland, 2018, item 1194).
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 6 December 2008 (Dz. U. [Journal of Laws] of 2009, No. 3, Item 11) entered into force on 1 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:
- The companies whose city of residence or principal place of business is on the territory of Poland 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 tax 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 authorised 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 you 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 keep the register of excise goods by the User (Art. 32 (5) of the Act).
- The companies whose city of residence or principal place of business is outside the territory of Poland 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 as of 1 of July 2011, Dz. U. [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 include:
- 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;
- 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:
- 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 submitted (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 submitted (download).
- Carriers from non-EU countries, provided that the following conditions are fulfilled:
Please send the documents by post to the address of Port Lotniczy Wrocław S.A. and by email to: [email protected] and [email protected]. 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.