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.