pay coffee tax Unfortunately this specification of service has not yet been completely translated.
If you handle coffee or goods containing coffee, you must pay coffee tax under certain conditions.
Coffee tax is a tax levied on coffee and goods containing coffee as defined in the Act. These include, but are not limited to:
- Roasted coffee
- instant coffee
- cáfe au lait
- Latte macchiato certain confectionery containing coffee
You may produce, handle, process, store, receive or ship coffee in a tax warehouse without first incurring taxes. A tax warehouse must be approved by the main customs office.
The tax arises as soon as coffee is removed from the tax warehouse or goods containing coffee are manufactured there. Tax also arises, among other things, if you
- produce goods containing untaxed coffee without a permit from the main customs office, or
- supply coffee to persons without a permit for the tax-free commercial use of coffee, or
- import coffee or goods containing coffee from another country into Germany or transport them for commercial purposes.
The amount of the tax is calculated according to the type and quantity of coffee or according to the coffee content in goods. The tax rate is EUR 2.19 per kilogram for roasted coffee and EUR 4.78 per kilogram for soluble coffee. If goods containing coffee are transported to Germany, flat-rate tax rates apply depending on the content of roasted coffee or soluble coffee in the goods.
If you have to pay the tax, you must submit a tax return without being asked to do so. If you do not want to pay coffee tax initially, you need permission from the main customs office.
No documentation is required.
Online procedure: no
Written form required: yes
Personal appearance required: no
Formular 1807 "Monatliche Steueranmeldung/Entlastungsanmeldung für Kaffee und/oder kaffeehaltige Waren"
Formular 1808 "Anlage zur monatlichen Steueranmeldung/Entlastungsanmeldung für Kaffee und/oder kaffeehaltige Waren"
Formular 1816 "Steueranmeldung für Kaffee und/oder kaffeehaltige Waren im Einzelfall"
Generalzolldirektion (GZD), Dienststellensuche Zoll
You have to pay coffee tax if the tax has arisen and you are liable for the tax within the meaning of the law. This can be the case in various constellations, in particular if
- You are the owner of a tax warehouse from which the products were taken or consumed,
- you have been involved in the manufacture using untaxed coffee without a permit,
- you have supplied the coffee to persons not authorised to use it for tax-free commercial purposes, or
- you have been involved in irregularities during a transport operation during which the tax was suspended.
Section 12(1), Section 17(6), Section 18(5), (KaffeeStG)
§ 19 Coffee Tax Act
Sections 6, 20-22, 24-25, 27-28 and 30 (KaffeeStV)
Informationen zur Kaffeesteuer auf der Internetseite der Zollverwaltung
Abruf von Formularen im Formular-Management-System (FMS) der Bundesfinanzverwaltung
You report coffee tax in writing as follows:
- Download the appropriate form from the Customs Administration website or the Federal Tax Administration's Forms Management System (FMS):
- Use Form 1807 and 1808 if you removed or consumed coffee from a tax warehouse.
Use Form 1816 for other tax declarations, for example, if you are
- Unlawfully removed or consumed coffee from a tax warehouse,
- Produced coffee or goods containing coffee without a permit,
- participated in irregularities in the movement under suspension of excise duty, or
- supplied coffee to persons without permission for tax-free commercial use.
- Complete the form in full and send it by post to your main customs office.
The main customs office checks your tax return.
- If any discrepancies are discovered during the check, you will be given the opportunity to correct any incorrect information or complete any incomplete information up to the due date of the duties. If the claim is already due or if you do not correct the information, the main customs office will assess the duties with a tax assessment and inform you of this.
- If the check does not lead to any objections, the amount of duty due is normally collected from your account by direct debit. In these cases, you do not need to do anything further.
- If the coffee tax has arisen in connection with irregularities or a disregarded ban, you must also calculate it yourself and submit a written tax return: Use the form "Tax declaration for coffee and/or coffee-containing goods in individual cases" (Form 1816).
- If you import coffee or goods containing coffee from a third country, you submit the tax declaration as part of the customs declaration.
The main customs office from whose district you operate your business or, if you do not operate a business, in whose district you have your residence is responsible. If your business is operated from a location outside Germany or if you are not resident in Germany, the main customs office in whose district you first appear for tax purposes is responsible.
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