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If you handle energy products that still have to be taxed, you need a permit. Handling means, among other things, the production, storage, use, distribution or receipt of the energy products.
This form can be submitted electronically (e.g. via a secure contact form using your user account with login via the electronic ID function or the ELSTER certificate) or handwritten and signed in paper form to the responsible authority.
This form can be submitted electronically (e.g. via a secure contact form using your user account with login via the electronic ID function or the ELSTER certificate) or handwritten and signed in paper form to the responsible authority.
The permit entitles you to handle energy products that have not yet been taxed.
Energy products are, for example, fuels such as heating oil, natural gas or coal.
The examination for the granting of a permit generally refers to your company in the case of traders. However, it can also refer to you personally, for example as a managing director, or to other persons in your company who are relevant to the tax.
If you handle energy products under energy tax law, you need a permit.
Examples are listed below:
In all cases, you require written permission from the main customs office responsible for you. The permission is granted subject to revocation.
Before granting permission, the main customs office generally checks whether certain requirements have been met, for example with regard to tax reliability, accounting and the technical equipment in your business.
Attach the following documents to the informal application in your particular case:
If you intend to manufacture energy products under tax suspension:
(Supplement the operating statement with a schematic diagram if necessary for understanding).
If you intend to store or supply energy products under tax suspension:
If you become an agent of a mail order company:
If you are the owner of a coal business or a coal supplier and wish to purchase coal untaxed:
If you want to use coal tax-free
If you intend to use or distribute liquefied natural gas:
If you use or distribute energy products other than coal and natural gas:
If you are using or distributing the energy products in commercial aviation:
The application for permission is generally informal and in writing, except for use by air carriers. Please always provide the following information and attach the required documents:
As an air carrier:
The main customs office responsible is the one from whose district you operate your business or, if you do not operate a business, the one in whose district you are domiciled. If your business is operated from a location outside of Germany or if you do not have a residence in Germany, the main customs office in whose district you first appear for tax purposes is locally responsible.
There are no costs for you.
You must apply for the permit before you handle energy products.
Processing usually takes 1 to 8 weeks.
If you handle energy products such as petrol or heating oil, you must pay energy tax. To do this, you submit a tax return to the relevant main customs office in which you calculate the tax yourself. This is known as a tax declaration.