Report tax concessions and reliefs in energy and electricity tax law Unfortunately this specification of service has not yet been completely translated.

The Member States of the European Union must publish comprehensive information on their state aid. Many tax benefits and reliefs related to electricity tax and energy tax are considered state aid. Therefore, you must report your tax benefits and reliefs in this area to the customs administration once a year. This is the case if your reportable tax concessions and reliefs total more than EUR 200,000 in a calendar year. Reportable tax concessions include, for example: Tax exemption for gaseous biofuels and bioheating fuels. Tax reductions for Installations with a nominal electrical output of more than 2 megawatts from renewable energy sources for pure own or self-consumption Transport with trolley buses or railways Shore-side electricity supply In the case of a tax reduction, the amount of the benefit is determined by the difference between the standard tax rate and the reduced tax rate. Tax reductions that must be reported include, for example, those for: own consumption Business local public transport Electricity from renewable energy sources If your tax concessions and reliefs amount to less than EUR 200,000 in a calendar year, you do not have to submit a declaration. The local main customs office from whose district you operate your business is responsible. If you do not run a business, it is the main customs office in whose district you live. If you operate your business from a location outside the tax territory or do not operate a business and do not reside in the tax territory: The local main customs office in whose district you first appear for tax purposes is responsible.

You can find out which documents are required in your case on the notification form of the online portal EnSTransV online portal.


Forms: none Online procedure possible: yes Written form required: no 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
www.zoll.de Opens in new window

Generalzolldirektion (GZD), Dienststellensuche Zoll
www.zoll.de/DE/Service/Dienststellensuche Opens in new window

Preconditions
tax concession or tax relief totalling more than EUR 200,000 in a calendar year the tax concessions or tax reliefs granted to you are subject to the reporting obligation Tax concessions subject to notification: Tax exemption for gaseous biofuels and bioheating fuels Tax reductions Beneficiary installations Other beneficiary installations Cargo handling in seaports Installations with a rated electrical output of more than 2 megawatts from renewable energy sources for purely own or self-consumption purposes Installations from renewable energy sources or highly efficient CHP plants, each with a rated electrical output of up to 2 megawatts and withdrawal for own consumption or output to end consumers in the spatial context Transport with trolley buses or railways Shore-side electricity supply Tax relief with reporting obligation: for own consumption partial tax relief for the combined production of power and heat full tax relief for combined production of heat and power Tax relief for companies Tax relief for companies in special cases Tax relief for local public passenger transport Tax relief for agricultural and forestry undertakings - gas oil Tax relief for agricultural and forestry undertakings - biofuels Tax relief for companies Tax relief for local public passenger transport Waiver, refund or compensation in special cases Tax relief for electricity from renewable energy sources Tax relief for electricity from high-efficiency cogeneration plants Tax relief for shore-side electricity
As a rule, your tax concessions or reliefs are reported via the EnSTransV registration portal. If necessary, register with the EnSTransV online portal. Information on registration and general use of the portal can be found on the Customs Administration website. Register with the EnSTransV registration portal. Follow the instructions for submitting a declaration Enter the required information and upload the necessary documents. Submit the declaration on the registration portal. If necessary, the responsible main customs office will request further information and documents from you. Please comply with this. After sending your declaration to the customs administration, you will receive a confirmation of transmission. From 2022, you will be able to access the EnSTransV data entry portal via the Citizen and Business Customer (BuG) portal. Among other things, this has a transaction overview. In future, you will be able to view the status of a submitted notification there, for example "in process" or "completed".

Responsible for the content
Federal Ministry of Finance

Last update or date of publication
24.03.2021