Enter the amount of electricity in the tax return and calculate the electricity tax yourself Unfortunately this specification of service has not yet been completely translated.

The electricity tax is a consumption tax levied on electricity. The electricity tax is also a self-assessment tax. This means that anyone who has to pay the tax as a tax debtor must submit a tax return to the relevant main customs office and calculate the electricity tax themselves (tax return). As a rule, electricity is withdrawn by an end consumer from the supply network for consumption. The tax arises at the time of withdrawal (consumption). The electricity supplier must then pay the electricity tax for this electricity as the person liable to pay the tax, and passes the costs on to the consumer via the electricity price as part of the bill. If the electricity supplier withdraws electricity for self-consumption from the supply grid, it must also pay electricity tax. Self-generators who produce electricity for self-consumption must also pay electricity tax on the electricity they consume themselves. However, this only applies if there is no tax exemption for the self-generated and used electricity (for example, in the case of small photovoltaic (PV) rooftop systems or combined heat and power (CHP) systems). You must pay the electricity tax without being asked to do so and on time. Otherwise, you will be subject to late payment penalties.

Other than Form 1400, no other documentation is generally required. However, the person liable for the tax must keep records of the quantities of electricity and keep the documents proving the withdrawal and present them in the event of an audit.


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

Related Links

Generalzolldirektion (GZD), Zentrale Auskunftsstelle Zoll
+49 351 44834-520
+49 351 44834-510
auskunft-zoll.gzd@zoll.de-mail.de
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Generalzolldirektion (GZD), Dienststellensuche Zoll
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Preconditions
You must register for electricity tax if you are a tax debtor as defined by the law. You are liable for the tax if you as an electricity supplier have supplied electricity to consumers who have taken this electricity from the supply network in order to consume it, or if you have supplied electricity to consumers who have taken it from the supply network in order to consume it. as an electricity supplier, have withdrawn electricity from the supply grid in order to consume it yourself. The tax debtor is usually the supplier, who then passes the costs on to the consumer via the electricity price in the bill. have generated electricity for self-consumption as an autoproducer, and have consumed your self-generated electricity and there was no tax exemption for the electricity you consumed yourself. as an end consumer, purchase electricity from an area outside the German tax territory (Federal Republic of Germany without the area of Büsingen and without the island of Helgoland) without a contract with a German electricity supplier. In this case, you must pay the electricity tax yourself for the quantities of electricity that you have taken from the German supply grid. have illegally withdrawn electricity from the supply grid, i.e. without the knowledge of the grid operator and electricity supplier.
To file the tax return, you must use the officially prescribed form: Go to the website of the German customs and call up the form "Electricity tax declaration and/or declaration of tax-exempt electricity quantities" (Form 1400) from there. You can fill out the form directly on your computer. Print out the completed form and attach any necessary documents. Sign the completed form and submit it to your responsible main customs office. The main customs office will check your tax return and send you a notice if your calculations were incorrect or if anything is unclear. If your calculations are correct, they will not usually send you a notice. Pay the amount you calculated yourself or the amount stated in the tax assessment from the main customs office by the due date. 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.

Responsible for the content
Federal Ministry of Finance

Last update or date of publication
27.11.2020