Passenger tax errors will cost DKK 10,000 each

The new passenger tax rules mean that you, as an airline, must report and pay passenger tax for each passenger on flights from Denmark, with a few exceptions, such as children and transfer passengers.

Important deadlines

If you already operate flights from Denmark, you must register with the tax authorities by 15 January 2025. If you are based in a country outside the EU with which Denmark does not have a mutual recovery assistance agreement, you must register via a Danish representative before the same deadline. If you stop operating flights from Denmark, you must deregister within eight days of the change.

Passenger tax must be reported and paid every month. The deadline is the 15th of the month or the next working day if the 15th is a bank holiday.

Failure to meet the deadlines can result in fines of DKK 10,000 per offence.

Accounting requirements

You must keep records of passengers on each flight. The accounting records must be documented with invoices, receipts or other similar documents and kept for at least five years after the end of the financial year.

If the records do not meet the requirements or the documentation is not stored correctly, it can lead to fines of DKK 10,000 per offence.

Multiple fines at once

If multiple regulations are violated simultaneously, airlines risk fines for each offence. For example, an airline that reports late and fails to provide sufficient documentation could face two fines totalling DKK 20,000.

IUNO’s opinion

The high penalty level shows that it is essential to take the new rules on passenger tax seriously.

IUNO recommends that you, as an airline, ensure that you meet the deadlines and pay the passenger tax correctly. You must also comply with the requirements to prepare, document, and store your accounting records.

If you have any questions or need advice, we are ready to help you ensure that you meet the requirements.