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Appointment of tax representatives
Your company's tax obligations can be fulfilled by tax representatives. You submit an application for the appointment of tax representatives to the main customs office responsible for you.
Online services & Forms
Online services
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Bürger- und Geschäftskundenportal des ZollsThe Citizen and Business Customer Portal offers you the possibility to use customs services online. To use these services, please log in or create an account.
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Bestellung von steuerlichen Beauftragten online beantragenDie Erfüllung der Steuerpflichten Ihres Unternehmens kann von steuerlichen Beauftragten übernommen werden. Die Beantragung zur Bestellung einer oder eines steuerlichen Beauftragten oder eine Änderungsanzeige können Sie hier vornehmen.
Forms
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Bestellung eines Beauftragten/Betriebsleiters
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.
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Bestellung steuerliche Beauftragte
Mit dem Formular können Sie einen Antrag auf Bestellung einer oder eines steuerlichen Beauftragten oder eine Änderungsanzeige vornehmen.
Rufen Sie das Formular-Management-System (FMS) des Bundesministeriums der Finanzen (BMF) auf und geben in das Suchfeld die entsprechende Formularnummer ein. Die aktuelle Version des Formulars 3700a finden Sie unter der Formular-ID 3700 (Bestellung steuerlicher Beauftragter / Betriebsleiter). Wählen Sie die Option "Steuerliche Beauftragte (§ 214 AO)". Anschließend werden Sie zum Formular 3700a weitergeleitet.
This form can be submitted electronically without signature (e.g. via a secure contact form or by e-mail) or in paper form to the responsible authority.
Responsible for you
Hauptzollamt Rosenheim
Street address
Münchener Straße 51
83022 Rosenheim
Postal address
Postfach 100354
83003 Rosenheim
Phone
Website
Standort im BayernAtlas
Route planner
Timetable for public transport
Procedure details
Description
Do you want your company to be represented by a tax representative? Then you can appoint people who belong to your company as tax representatives. To be appointed, you submit an application to the main customs office responsible for you, which must approve the appointment.
Tax representatives represent your company in the fulfillment of tax obligations for goods subject to excise duty in a tax warehouse, for example.
In addition, tax representatives can for example
- submit the tax return or
- be contact persons for the main customs office.
The appointment of tax representatives is only possible if they meet certain requirements. For example, they must
- belong to your company and
- agree to the appointment.
You can apply for tax representatives in accordance with the Aviation Tax Act in a different application procedure.
Requirements
The person to be appointed must fulfill the following requirements:
- They belong to your company.
- They are capable and suitable to fulfill tax obligations due to their operational position and knowledge.
- They must agree to the appointment.
Required documents
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Required Documents
- The documents required depend on the scope of your application.
Proceedings
You can apply for the appointment of tax representatives online, by post or by fax.
If you want to apply for the appointment online:
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Go to the customs portal.
- To be able to use the customs portal, you must register once at www.zoll-portal.de.
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Log in with your access data for ELSTER (electronic tax return). As a private individual, you can also use the online ID function of your ID card or your BundID to register.
- If you do not yet have an ELSTER account or BundID account, you will need to register separately once.
- Complete the "Tax representative" form in the "Services" menu item and send it off.
- The main customs office will check your order and send you the decision electronically.
If you want to apply for the order by post or fax:
- Open the Forms Management System (FMS) of the Federal Ministry of Finance (BMF).
- Download form 3700a. You will find the current version under Form ID 3700 (Appointment of tax representative / business manager). Select the option "Tax representative (Section 214 AO)". You will then be redirected to form 3700a.
- Complete the form, sign it and the person to be appointed and send it to your main customs office. You can send the form by post or fax.
- The main customs office will check your order and send you the decision by post.
- In both cases, the person to be appointed may have to identify themselves to the main customs office responsible.
Fees
There are no costs.
Deadlines
There is no deadline.
Processing time
It is not possible to give an average processing time. It depends on the circumstances of the individual case.
Special notes
There are no indications or special features.
Legal bases
Appeal
Objection
Related issues
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Application for the appointment of a tax assistant
Your main customs office can appoint a tax assistant at your request under certain conditions. This person can establish facts under customs or excise law that relate to your company's goods.
Status: 17.06.2024
Editorially responsible for prodecure description: Bundesministerium der Finanzen
Source:
Federal Portal