Apply for refund, remission or reimbursement of alcohol tax Unfortunately this specification of service has not yet been completely translated.
If alcohol products are proven to have been taxed, you may be eligible for a refund, remission, or allowance of alcohol tax under certain circumstances.
Relief from alcohol tax is available where it can be shown that the alcohol products have been taxed but are subsequently put to a use which justifies relief. Relief is available in the following cases:
- You transport the products commercially to other European Member States where they are taxed according to the rules applicable there.
- you place the products in a tax warehouse. A tax warehouse is a place approved by the main customs office where the products may be manufactured, processed, stored, received or dispatched. Example: You take goods back into your company because they were rejected by a recipient due to defects.
Tax relief may mean:
- The tax you have already incurred but not yet paid will be waived. You can only apply for this if you are also the person liable for the tax on the goods in question.
- The tax already paid is refunded to you. You can only submit this request if you are also the person liable for the tax on the goods in question.
- You are not the tax debtor who has already paid the tax, but another tax debtor has paid the tax debt for the goods. The tax will be refunded to you on application.
You apply for tax relief by recording the transactions eligible for relief in the "Monthly tax return/discharge return for alcohol products (Form 1272)" and the "Annex to the monthly tax return/discharge return for alcohol products" (Form 1278).
Both when you take taxed alcohol products into your tax warehouse in Germany and when you export taxed alcohol products to other European member states, the following proofs are required:
- If you have not taxed the goods yourself: in addition, the "confirmation of taxation" (form 2735)
- in the case of alcohol for drinking purposes: if applicable, the declaration of the producer that the alcohol supplied does not contain tax-privileged settlement alcohol.
When transporting taxed alcohol products to other European member states, the following additional forms must be submitted or evidence provided:
- If you wish to claim a tax relief for taxed excisable alcohol products transported to other Member States on a more than occasional basis, notify the competent main customs office in advance by means of the "Notification for claiming a tax relief for the movement of excisable goods in free circulation to other Member States" (Form 2756). Attach the "Assortment List - Annex to Form 2756" (Form 2757) to this notification.
- the third copy of the simplified accompanying document certified by the consignee in accordance with the so-called system directive,
- the taxation certificate of the other Member State.
Online procedure: no
Written form required: yes
Personal appearance required: no
Monatliche Steueranmeldung/Entlastungsanmeldung für Alkoholerzeugnisse (Formular 1272)
Anlage zur monatlichen Steueranmeldung/Entlastungsanmeldung für Alkoholerzeugnisse (Formular 1278)
Versteuerungsbestätigung (Formular 2735)
Generalzolldirektion (GZD), Dienststellensuche Zoll
- They shall provide proof that the alcohol products have been taxed.
- in the case of withdrawal of goods taxed by yourself: You immediately record the receipt in your tax warehouse in the warehouse accounting system.
§§ 29 bis 30 Alkoholsteuergesetz (AlkStG)
§§ 63 bis 64 Alkoholsteuerverordnung (AlkStV)
Informationen zur Steuerentlastung für Alkoholerzeugnisse auf der Internetseite des Zolls
You must apply for tax relief in writing:
- If you had paid tax on the goods yourself, apply for remission or refund of the tax as part of your monthly tax return. In it, fill out the relief declaration and the attachments listed there.
- If you include goods in your tax warehouse that someone else had paid tax on, you can apply for a refund using the form "Confirmation of taxation".
- Complete the relevant form and, if necessary, the attachments in full and send them by post to your main customs office.
- The main customs office will check the relief.
- You will receive a notification with the result of your application.
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 resident. If your business is operated from a location outside Germany or if you do not have a place of residence in Germany, the main customs office in whose district you first appear for tax purposes is locally responsible.
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