According to the Federal Act on the Flight Departure Fee (FlugAbG §10 (4)), the aircraft operator is obliged to report the data compiled for a calendar month to the tax office and the airport operator.

This report must be submitted no later than the 15th day of the calendar month following the month in which the fee liability arose. It must be sent to the operator of the domestic airport from which the respective departures were carried out during the relevant period.