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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.
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.
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.
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.
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.
The energy tax is a consumption tax. It is levied on energy products.
Energy products are, for example
The amount of tax depends on the type and quantity of energy products, i.e. the taxable item. The calculation of the tax also depends on the nature of the energy products and how you use them.
The energy tax is a self-assessment tax. This means that if you have to pay the tax as the tax debtor, you must submit a tax return to the relevant main customs office without being asked to do so and calculate the energy tax yourself. This is known as a tax declaration.
You may manufacture, process, store, receive or dispatch energy products in a so-called tax warehouse without first incurring tax. A tax warehouse is a manufacturing plant or warehouse and must be approved by the main customs office.
As a rule, tax is incurred as soon as the energy product is removed from the tax warehouse or withdrawn for consumption within the tax warehouse.
Special features:
You must also pay the tax if you
You must pay energy tax if the tax has arisen and you are liable to pay the tax within the meaning of the law. This can be the case in various constellations, for example if:
Your
can be completed online in the "Energy and electricity tax (IVVA)" service in the customs portal. Alternatively, you can also submit the required documents in writing.
Online registration:
Go to the website www.zoll-portal.de.
Written registration:
There are no costs for you.
Depending on when you submit the energy tax return, you must observe different deadlines:
There are no indications or special features.
If you want to transport energy products under duty suspension, you need a permit and must register for the IT-supported Excise Movement and Control System (EMCS).
As an agricultural or forestry business, you can get tax relief for your consumption of gasoil, vegetable oil and biodiesel under certain conditions.
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.