User Guide

Procedures to comply with the legal obligations established in article 11, paragraph 1 and paragraph 2, of Ordinance No. 38/2021

 

Version History

Date

Author

Version

Comments

18-05-2021

ANAC - DSI

1.0

 

Contents

 

1.     Introduction

2.     Online Report Form

a.     Registration

I.       Registration as an air carrier

II.       Representative

b.     Filling the Online Form

c.      View Report History

d.     Appoint a Representative (For air carriers accounts)

e.     Represent an air carrier (For representative accounts)

3.     Useful information

e.     Portuguese Civil Aviation Authority website 

4.     Glossary

 

2.  Introduction

 

Under the terms of article 390, paragraph 1, of the Law.º 75-B/2020, of December 31, a carbon tax is created on tickets for commercial air transport of passengers departing from airports and aerodromes located in Portuguese territory.

This document describes and illustrates the necessary steps to comply with the obligations established in paragraph 1 and paragraph 2 of article 11, and paragraph 2 of article 16 of Ordinance 38/2021, specifically the necessary report to Portuguese Civil Aviation Authority.

Articles 11 and 17 of Ordinance no. 38/2021, of 16 February, establish the incidence of the fee, as well as the obligation of air carriers not established in national territory to appoint a representative residing in national territory, if applicable.

Tickets sold under the terms of no. 14 of Ordinance 38/2021 are exempt, however, they must be registered in the electronic form for statistical purposes.

 

3.  Online Report Form

 

This section shows the necessary procedures for entities, which are part of paragraphs 1 and 2 of articles 11 and 17 of Ordinance no. 38/2021, to send the electronic form available at https://txcarbono.anac.pt .

 

a.    Registration

 

The submission of this form can be done by the air carrier or the air carrier's representative entity appointed under the legal terms. If the entity does not have a registration in the system, it must register first by selecting the "Access" option available in the "Register" section of the main page. If the entity has an account already registered, it must authenticate and select the “Access” option available in the “Sign in” section of the main page. The following steps illustrate the case in which registration is required.

 



 

Upon entering the registration option, the entity must choose one of the following options:

• Registration as an air carrier - For air carriers established in national territory / Air carriers with permanent establishment or domicile in another member state of the European Union

• Registration as a representative - For air carriers not established in national territory / Air carriers without permanent establishment or domicile in another member state of the European Union / Representatives of air carriers

 



 

After choosing the desired option, the entity needs to identify the elements necessary to issue the invoice.

 

      I.        Registration as an air carrier

 

·         The data required on the form must be filled in for the purpose of issuing the respective invoice. All data is mandatory, except for the air carrier's code (ICAO Code), if it does not exist.

·         In section “2. Enter an email and password to access this website” the air carrier should provide an email address needed to access the online form.

·         The field “VAT Number” is subject to syntax validation in Portugal and must respect the syntax established for that purpose.

 

    II.        Registration as a Representative

 

·         All fields in section “1 – Air carrier Identification” are mandatory, except the ICAO code identification field if it does not exist.

·         For the purposes of billing the applicable tax, all data in the section “2 - Representative Identification” must be completed. If you represent more than one air carrier, you must identify a air carrier, after registration you will be able to associate more air carriers.

·         In section “2. Enter an email and password to access this site” you must provide an email address and a password to access the website in order to be able to report and consult the history of reports sent..

·         The field “VAT Number” and “Postal Code” are subject to syntax validation in Portugal and must respect the syntax established for that purpose.

·         The field “VAT Number” is optional for the air carrier. However, it is mandatory to identify the air carrier legal representative.

·         You must download, fill and attach the disclamer document must be duly signed and stamped.

 

b.   Filling the Online Form

 

To fill in the form, the air carrier or its legal representative must authenticate first and select the option “New Electronic Form”, available on the home page.

 



 

After selecting the option you can view the following elements for completion:

 

·         Representative Identification - This field allows identifying the representative, if applicable, under the terms of the paragraph 1 and paragraph 2 from article 17 of Ordinance no. 38/2021;

·        Air carrier Identification - This field allows identifying the air carrier, if applicable, under the terms of the paragraph 1 and paragraph 2 from article 17 of Ordinance no. 38/2021;

·         Recipient Invoice – This field allows you to choose whether the invoice should be issued to the air carrier or the entity that represents the air carrier.

·         Attachment File - Boarded passengers - You must download the file available in this section, fill in and attach it with the information regarding boarded passengers. The file extension and structure must be respected. In the file, the 1st line describe the information to be entered in the respective column. The first line of the file will be ignored when counting the data in case the file contains the header. After attaching the file, the information will be counted and the amounts calculated. The form can be sent between the 1st and the 5th business day of the reporting month. 





To complete the submission, the option “Submit form” must be selected. The submission of the form requires confirmation of the veracity of the data entered, as well as the declaration that the validation of the data entered has been carried out, in this sense this option must be selected and the form submitted. Once submitted, the form will not be available for further changes, the application will return a success message or, in case of one or more errors, a message with the respective description. In case of successful submission, the application will send a copy of the submitted form to the email indicated in section “2. Enter an email and password to access this site”.


The form must be fill in till the 5th business day of the month, excluding Saturdays and Sundays. ANAC will issue the invoice that as to be pay till the day 20th of the month.

 

c.    View Report History

 

In order to consult the submitted reports, the air carrier or his Representative must authenticate in the system and select the option “Details” in the table of submitted forms, available on the home page.

 



 

d.   Appoint a Representative (For air carriers accounts) 

 

In accordance with article 17 of Ordinance 38/2021, air carriers not established and doing business in the Portuguese national territory are subject to this fee and need to appoint a representative established in Portuguese territory. This is mandatory if the air carrier does not have a registered office, permanent establishment, or domicile in another member state of the European Union. If the entity needs to appoint a representative, it must access the option “Representatives”, available in the menu at the top of the page, select the option “New” and fill in the required information.


 



e.   Represent an air carrier (For representative accounts)

 

In accordance with article 17 of Ordinance 38/2021, air carriers not established and doing business in the Portuguese national territory are subject to this fee can be represented by a representative. If the representative to add a represented air carrier, it must access the option “Represented air carrier”, available in the menu at the top of the page, select the option “New” and fill in the required information.

 

 


4.  Useful information

 

For the clarification of questions associated with the fulfillment of these obligations, relevant information can be found at the following resources:

 

e.    Portuguese Civil Aviation Authority website:

 

www.anac.pt

On this page you can find the legislation related to these obligations.

Any issues related to the fulfillment of these obligations may be clarified by sending an email to txcarbono@anac.pt .

 

5.  Glossary

 

ANAC – Portuguese Civil Aviation Authority