As a rule, you will need the following documents in duplicate for the relevant type of permit:
- for registered companies: a current excerpt from the commercial or cooperative register
- for unregistered companies: a current copy of the business registration
- for civil law companies: a current copy of the articles of association, if available
In addition, you will need the following documents for your respective type of permit in duplicate:
For the permit as a "tax warehouse keeper":
- Form 2000: Application for a new permit as a tax warehouse keeper for beer or notification of a change to a permit
- Form 2001: Operating declaration for a tax warehouse
- Site plans of the premises of the tax warehouse applied for, indicating the addresses and the functions of the rooms, areas and facilities
For the "registered consignee" permit:
- Form 2745: Application for a registered consignee permit (permanent permit) for beer
- Form 2746: List of goods for "registered consignees"
- Site plan of the establishment with the requested place of receipt on the premises and the address
- Account of the receipt and whereabouts of the goods
For authorization as a "registered consignee" in individual cases:
- Form 2728: Application for a permit as a "registered consignee" in individual cases
- Presentation of the accounting of the receipt and whereabouts of the goods, if necessary documents to prove that you are allowed to apply reduced tax rates.
For authorization as a "registered consignor":
- Form 2736: "Application for a "registered consignor" permit or notification of a change"
- Form 2737: List of goods for "registered consignors"
- List of the places of importation upon receipt of excise goods from third countries or third territories
- Presentation of the accounts of the dispatch and whereabouts of the excise goods
For authorization as a "certified consignee":
- Form 2758: "Application for a permit or notification of a tax warehousekeeper/"registered consignee
- Form 2759: List of goods - "certified consignee" (excluding energy products)
- Site plans with the requested receiving locations and addresses
- Presentation of the accounting of the receipt and whereabouts of the goods
For the "certified consignor" permit:
- Form 2742: "Application for a permit or notification of a tax warehouse keeper/"registered consignor"
- Form 2743: List of goods - "certified consignor" (without energy products)
- List of the places of dispatch applied for in each case with details of the addresses
- Presentation of the accounts for the dispatch and whereabouts of excisable goods in free circulation under tax law
For authorization as a "mail order company" based in another Member State:
- Form 2761: "Application for a permit as a mail order company or notification of a change to a permit"
- Form 2762: "Annex to the application for a permit as a mail order company - list of goods"
For a permit as a "tax representative of a mail order company":
- Form 2753: "Application for a permit as a tax representative of a mail order company or notification of amendment of a permit with list of goods"
- Form 2754: List of goods for representatives of a mail order company.
- Form 2752: "Notification by the mail order company of the appointment of a tax representative for the handling of mail order trade in excisable goods from the duty-free/tax-free circulation of other Member States to private individuals"
For the authorization as "user":
- Form 2740: "Application for a permit for duty-free use or notification of a change to a permit"
- Form 2741: Business declaration
- Site plans showing the requested storage and use locations of the goods, including addresses
- Description of the bookkeeping, e.g. details of the bookkeeping system
- if no official use book is to be kept, description of the operational records of the use processes
