Aviation fuel suppliers

Scope of application

In Switzerland, aviation fuel suppliers as defined in Article 3.19 RFEUA are determined according to the following criteria:

Entities liable to taxation under the Mineral Oil Tax Act (MinOTA) that submit monthly tax returns to customs for aviation fuel supplied at Geneva and Zurich airports (form 45.35; with a three-month accompanying document or under the refund procedure).

Duties

Subject to Article 15 RFEUA (flexibility mechanisms), aviation fuel suppliers must ensure that all aviation fuel at Zurich and Geneva airports contains a minimum share of SAF. The precise minimum shares are set out in Annex I RFEUA. This blending obligation applies only to refuels supplied to aircraft operators subject to the refuelling obligation under Article 5 RFEUA.

If SAF are offered physically in Switzerland, they must be placed on the market in Switzerland, and the proof must be recorded via Pronovo’s guarantee of origin system for thermal and motor fuels. The provisions of the Federal Office for the Environment’s (FOEN) Ordinance on the Placing on the Market of Renewable and Low-Emission Thermal and Motor Fuels (RFO) apply when placing SAF on the market. The provisions of the Swiss Federal Office of Energy’s (SFOE) DETEC Ordinance on the Certificate of Origin for Thermal and Motor Fuels (COFO) apply when recording/issuing guarantees of origin.

Reporting

Aviation fuel suppliers who fulfil their reporting obligations under Article 10 RFEUA in Switzerland, subject to Article 15 RFEUA (flexibility mechanisms), must submit a report to the Federal Office of Civil Aviation (FOCA) by 14 February of each reporting year.