Apply for relief from energy tax for agricultural and forestry enterprises Unfortunately this specification of service has not yet been completely translated.

As an agricultural or forestry business, you can get tax relief for your consumption of gas oil, vegetable oil and biodiesel under certain conditions.

The energy tax is an excise tax levied on, inter alia, coal, gas and oil and other energy products. The energy tax is a self-assessment tax. This means that anyone who has to pay the tax must submit a tax return to the relevant main customs office and calculate the energy tax themselves. You must also calculate any tax relief yourself.

As an agricultural or forestry business, you can have part of the energy tax already paid on gas oil, vegetable oil or biodiesel refunded or reimbursed.

One of the prerequisites for tax relief is that you use the fuels for which you want to claim tax relief as part of your daily work in agriculture and forestry, for example, by using farm tractors or other machines and vehicles that are needed in agriculture and forestry.

The following rates of relief apply to this so-called agricultural diesel allowance:

  • Gas oil: EUR 0.21480 per litre
  • Vegetable oil: EUR 0.45000 per litre
  • Biodiesel: EUR 0.45033 per litre

There are two restrictions for gas oil:

  • Businesses that carry out agricultural and forestry work for other businesses do not receive tax relief on gas oil.
  • Beekeeping businesses can get tax relief for a maximum of 15 litres of gas oil per bee colony.
  • Receipts or delivery certificates for energy products purchased for beneficiary and non-beneficiary purposes, including
    • Addresses of the consignee and the supplier,
    • date of delivery, quantity delivered and
    • the amount to be paid
  • to the extent that you are required to do so as the claimant: records for all beneficiary vehicles and machinery showing the date and extent of work carried out and the volume of energy products consumed
  • for beekeepers: a colony declaration as proof of the number of bee colonies (form ZSA 143)
  • certificates of contract work and neighbourhood assistance and the gas oil consumed in the process (form ZSA 148)

Forms: yes
Online procedure possible: yes
Written form required: no
Personal appearance required: no

Related Links

  • Vollständiger Antrag auf Steuerentlastung für Betriebe der Land- und Forstwirtschaft (Formular 1140_Papier)
  • Kurzantrag auf Steuerentlastung für Betriebe der Land- und Forstwirtschaft (Formular 1142_Papier)
  • Onlineverfahren über das Bürger- und Geschäftskunden (BuG)-Portal
  • Nachweis über die Anzahl der versicherten Bienenvölker (Formular ZSA 143)
  • Bescheinigung über Lohnarbeiten und Nachbarschaftshilfe (Formular ZSA 148)
Generalzolldirektion (GZD), Dienststellensuche Zoll

Generalzolldirektion (GZD), Zentrale Auskunftsstelle Zoll


  • Your business must be engaged in agriculture or forestry, i.e.
    • your holding manages agricultural or forestry land, whether or not combined with livestock farming, or
    • You operate
      • an apiary, or
      • a transhumance or
      • a pond farm, or
      • a pumping station for the irrigation and drainage of land used for agriculture or forestry, or
    • your business carries out work for one of these businesses, for example, as a contract farm, a cooperative farm, a machinery syndicate farm or a water and soil board.
  • The tax relief is regarded as state aid. Therefore, you must meet the relevant requirements under state aid law.
  • The total amount of tax relief for gas oil, vegetable oil and biodiesel must be at least EUR 50.00 per calendar year.

Related Links

  • § 57 Energiesteuergesetz (EnergieStG)
  • § 103 Energiesteuer-Durchführungsverordnung (EnergieStV)

Related Links

  • Informationen zur Energiesteuer auf der Internetseite der Generalzolldirektion
  • Merkblatt "Staatliche Beihilfen" (Formular 1139a)
  • ELSTER-Portal

If you wish to claim tax relief in writing:

  • To do so, go to the website of the Directorate General of Customs and call up either the complete "Application for tax relief for agricultural and forestry businesses" (Form 1140) or the "Simplified application for tax relief for agricultural and forestry businesses" (Form 1142).
    • Form 1140 can be used by all claimants.
    • You can only use form 1142 if
      • you have made a full claim (Form 1140) or a short claim (Form 1142) in the past year which has not been refused,
      • There have been no changes in the type of business, number of persons, or number of colonies since your last complete application (Form 1140), and
      • your company is not in difficulty within the meaning of European state aid law at the time of application and use of the energy products.
  • Complete the application (Form 1140 or 1142) in full.
  • If you are applying for the first time: Attach all required documents. If you are submitting a subsequent application, you only need to submit the documents if the Main Customs Office asks you to do so.
  • Send the application by post to the relevant main customs office.
  • The main customs office will check your tax application and send you a tax relief notice if the assessment differs.

If you wish to apply for tax relief electronically:

  • From 4 January 2021, it will be possible to submit an application completely electronically via the Citizen and Business Customer (BuG) portal, without the need to additionally send the printed compressed application as before.
  • For legitimation, please use your ELSTER certificate from the state tax authorities or your new ID card with the additional function "electronic proof of identity (eID)".
  • A one-time registration is required to apply for agricultural diesel relief via the BuG portal.
    • To register, please go to our website and follow the link "Create a new account here". Then select the "Business customer account" and have your Elster certificate ready for the rest of the registration process.
  • Simplified registration: With the provision of the "Agricultural diesel relief" service, you will receive a link by e-mail on 4 January 2021, which you can use for simplified registration in the BuG portal. A prerequisite for the simplified registration is that your e-mail address is available to the main customs office responsible for you.
  • IMPORTANT: You can only use one agricultural diesel number per e-mail address to register in the BuG portal.
  • Within the BuG portal, you will be asked a series of questions to decide whether the short application or full application is offered.
  • The BuG portal opens up the possibility for you, as the applicant, to track the status of your submitted applications.
  • In the BuG portal, it will be possible to contact the customs administration online in a convenient manner - for example, to submit required documents subsequently - and to receive discharge notices digitally in the event of a different assessment.

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