Refueling free of mineral oil tax is only possible if an exemption certificate or refueling certificate issued by the customs office is available for the aircraft. If none of these forms are available, the mineral oil tax will be charged. A refund can then be applied for at the relevant customs office.

The customs office in whose area the registered office (in special cases the place of residence) of the user is located is responsible for payment. If there is no such office, the customs office in whose area the business is located is responsible. Otherwise, the customs office at Eisenstadt Airport Vienna is responsible (§ 5 Para. 5 Z 1b MinStG 1995). Requests for reimbursement must be submitted informally. They are only admissible for full calendar months and must be submitted by the end of the calendar year following the use of the aviation fuel. of the calendar year following the use of the aviation fuel, otherwise the claim expires (§ 5 para. 6 MinStG 1995). The user of the aviation fuel (the air carrier) must verify the existence of the conditions specified in § 4 para. 1 Z 1 MinStG 1995 and that the mineral oil tax has already been paid for the aviation fuels or at least provide credible evidence of this. Payment of the mineral oil tax shall be evidenced by a corresponding confirmation from the tax warehouse keeper.