Calculate and pay energy tax Unfortunately this specification of service has not yet been completely translated.
If you handle energy products such as petrol or heating oil, you must pay energy tax. You must submit a tax return to the relevant main customs office in which you calculate the tax yourself (tax declaration).
As an excise tax, the energy tax is an indirect tax levied on energy products within the meaning of the Energy Tax Act. The energy tax is levied on all energy products that are taxable items within the meaning of the Act, for example
- Heating oil
The amount of the tax depends on the type and quantity of the energy products (tax object). 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 a 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 called a tax declaration.
You are allowed to 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.
The tax usually arises as soon as the energy product is removed from the tax warehouse or withdrawn for consumption within the tax warehouse.
You must also pay the tax if you.
- Use energy products for motor purposes contrary to their original purpose (for example, use heating oil as fuel) or use them as heating fuel,
- produce energy products outside the tax warehouse and no tax exemption applies, or
hold, deliver, carry or use labelled energy products (heating oil) as fuel.
You do not need to submit any documentation.
- Forms: yes
- Online procedure: IVVA via the BuG portal
- Written form required: yes
- Personal appearance required: no
Energiesteueranmeldung ohne Heizstoffe, Erdgas und Kohle (Formular 1100)
Energiesteueranmeldung Heizstoffe ohne Erdgas und Kohle (Formular 1101)
Energiesteueranmeldung Erdgas (Formular 1103)
Energiesteueranmeldung Kohle (Formular 1104)
Generalzolldirektion (GZD), Dienststellensuche Zoll
You must pay energy tax if the tax has arisen and you are a tax debtor within the meaning of the law. This can be the case in various constellations, for example, if:
- You are the owner of a tax warehouse from which the products were withdrawn or consumed,
- you are allowed to receive energy products as a "registered consignee", for example, for commercial purposes, and you take into your business products that were withdrawn under tax suspension,
- you have been involved in production outside the tax warehouse,
- you have held, delivered, carried or used energy products containing an approved marking (heating oil) as fuel, or
- you were involved in irregularities during a transport operation during which the tax was suspended.
§ 1 Energiesteuergesetz (EnergieStG)
§§ 8 bis 9a Energiesteuergesetz (EnergieStG)
§§ 14 bis 18a Energiesteuergesetz (EnergieStG)
§§ 20 bis 23 Energiesteuergesetz (EnergieStG)
§ 30 Energiesteuergesetz (EnergieStG)
§§ 33 bis 34 Energiesteuergesetz (EnergieStG)
§§ 36 bis 37 Energiesteuergesetz (EnergieStG)
§ 39 Energiesteuergesetz (EnergieStG)
§§ 42 bis 44 Energiesteuergesetz (EnergieStG)
§ 1b Verordnung zur Durchführung des Energiesteuergesetzes (EnergieStV)
§ 43 Verordnung zur Durchführung des Energiesteuergesetzes (EnergieStV)
§ 61 Verordnung zur Durchführung des Energiesteuergesetzes (EnergieStV)
§ 71 Verordnung zur Durchführung des Energiesteuergesetzes (EnergieStV)
§ 82 Verordnung zur Durchführung des Energiesteuergesetzes (EnergieStV)
§ 109 Verordnung zur Durchführung des Energiesteuergesetzes (EnergieStV)
Informationen zur Energiesteuer auf der Internetseite der Zollverwaltung
To file the tax return, you must either:
use the officially prescribed form:
For example, call up one of the following forms on the customs administration's website:
- Energy Tax Return - Excluding Heating Fuels, Natural Gas, and Coal (Form 1100).
- Energy tax return - heating fuels without natural gas and coal (Form 1101)
- Energy tax return - natural gas (Form 1103)
- Energy tax declaration - coal (form 1104)
- You can fill out the forms directly on your PC.
- Print the form completely and attach any required documents.
- Sign the completed form.
- Submit the form to your local main customs office. The main customs office will check your tax declaration and send you a notice if your calculations are not correct or comprehensible. If your calculations are correct, no notice will be sent to you.
- Pay the amount you calculated yourself or the amount stated in the tax notice from the main customs office by the due date,
- For example, call up one of the following forms on the customs administration's website:
electronically use the IVVA (Internet Excise and Transfer Tax Application):
- Register on the Customs Administration's Citizen and Business Customer Portal (BuG).
- After you have logged in to the BuG, you can navigate to the IVVA there by selecting the "Energy Tax" service.
- In accordance with the technical trust mechanism in the IVVA, you can enter the energy tax application in electronic forms and submit it in a legally binding manner through the authentication that has taken place.
- You can submit applications online via the IVVA. Letters from the customs administration (e.g. permits, notices, enquiries) can be retrieved electronically in a legally binding manner via the BuG mailbox.
- The status of your applications will be displayed.
- If you have agreed to this in the BuG, you can also retrieve notices or other letters from the main customs office electronically.
The main customs office from whose district you operate your business or, if you do not operate a business, in whose district you live, is responsible.
For companies that are operated from a location outside the German tax territory or for persons without a residence in the German tax territory, the main customs office in whose district you first appear for tax purposes is locally responsible.
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