Apply for refund, remission or reimbursement of coffee tax Unfortunately this specification of service has not yet been completely translated.
If you can prove that coffee or goods containing coffee have been taxed, you may be able to obtain a refund, remission or rebate of coffee tax under certain conditions.
Coffee tax relief is available if the coffee or coffee-containing goods were originally taxed but are later used for a purpose that justifies relief. Relief from tax may mean:
- The tax already incurred but not yet paid will be remitted to you You can only make the relevant claim if you are also the person liable to pay tax on the goods in question (remission).
- The tax already paid is refunded to you You can only submit this request if you are also the person liable to pay tax for the goods in question (refund).
- You are not the tax debtor who has already paid the tax, but another tax debtor has paid the tax debt for the goods. On application, the tax is refunded to you (reimbursement).
Coffee tax relief is possible in the following cases:
- You take coffee that has already been taxed into your tax warehouse. A tax warehouse is a place approved by the main customs office where products may be manufactured, processed, stored, received or dispatched.
- You deliver already taxed coffee to a consignee in another Member State.
- You deliver already taxed coffee-containing goods to a consignee in another Member State or export the goods to a third country.
- You destroy already taxed coffee at your own expense at a place other than your tax warehouse.
- You destroy already taxed coffee-containing goods in your manufacturing plant.
Anyone wishing to transport taxed coffee or coffee-containing goods to another Member State in return for tax relief, or to export coffee-containing goods, requires prior approval from the main customs office in the form of an approval certificate. This must be applied for using the official form.
You must apply for the relief.
If you include coffee in your tax warehouse:
- Records according to officially prescribed form (business records may be allowed).
If you export coffee or goods containing coffee to another Member State or to a third country:
- in the case of deliveries to third countries or third territories: proof of exportation
- for deliveries to a consignee in another Member State: the delivery note
- In addition, on request, a receipt or proof containing the information listed in Section 33(1) and Section 34(2) of the Coffee Tax Implementing Regulation.
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 2735 "Versteuerungsbestätigung"
Formular 1846 "Antrag auf Erteilung eines Zusagescheins über die Entlastung von der Kaffeesteuer"
Formular 1847 "Warenverzeichnis - Anlage zum Antrag (Formular 1846) auf Erteilung eines Zusagescheins für Kaffee und/oder kaffeehaltige Waren"
Formular 1809 "Anlage zum Antrag auf Entlastung von der Kaffeesteuer (Formular 1807)"
Generalzolldirektion (GZD), Dienststellensuche Zoll
- You provide evidence that the coffee or coffee-containing goods have already been taxed.
- You keep records of the coffee you receive in the tax warehouse.
- You can show proof of export in the case of deliveries to third countries or the delivery note in the case of deliveries to another Member State.
- You have been issued with a corresponding commitment certificate by the main customs office.
- You notify a planned destruction with the type and quantity of the goods in good time.
§ 21 Kaffeesteuergesetz (KaffeeStG)
§§ 30 bis 34 Kaffeesteuer-Durchführungsverordnung (KaffeeStV)
§ 36 Kaffeesteuer-Durchführungsverordnung (KaffeeStV)
Informationen auf der Internetseite der Zollverwaltung
Abruf von Formularen im Formular-Management-System (FMS) der Bundesfinanzverwaltung
To claim relief from coffee tax, follow these steps:
If you are a tax warehouseman and had paid tax on the goods yourself, apply for remission or refund of tax in your monthly tax return. Fill in the tax relief declaration and the attachments listed there:
- Form 1807, "Monthly Tax Filing/Relief Filing for Coffee and/or Coffee-Containing Merchandise" and.
- Form 1808 "Attachment to Monthly Tax Return/Relief Return for Coffee and/or Goods Containing Coffee".
If you are a tax warehousekeeper and take back goods that someone else had paid tax on, you can apply for a refund:
- Form 2735 "Confirmation of taxation".
If you want to deliver coffee or coffee-containing goods to a consignee in another Member State or export coffee-containing goods to third countries or third territories, follow 2 steps:
Step 1: You apply for a commitment for relief:
- Form 1846 "Application for Grant of Certificate of Relief from Coffee Tax" and
- Form 1847 "List of Goods - Annexure to Application (Form 1846) for Grant of Commitment Certificate for Coffee and/or Goods Containing Coffee".
Step 2: Once you have received a commitment letter, you file an application for tax relief:
- Form 1807 "Monthly Tax Return/Relief Application for Coffee and/or Goods Containing Coffee".
- Form 1809 "Annex to the application for relief from coffee tax (Form 1807)".
- Step 1: You apply for a commitment for relief:
- The main customs office will check your documents.
- You will receive a decision approving or rejecting 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 residence in Germany, the main customs office in whose district you first appear for tax purposes is locally responsible.
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