responsibility finder
Schleswig-Holstein

Apply for energy tax relief for agricultural and forestry businesses

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)

Service Description

As an agricultural or forestry business, you can apply for tax relief on your consumption of gas oil (agricultural diesel) under certain conditions.

Energy tax is a consumption tax levied on coal, gas, oil and other energy products. The energy tax is a self-assessment tax. This means that anyone who has to pay the tax must submit a tax return to the relevant main customs office and calculate the energy tax themselves. You must also calculate any tax relief yourself.

As an agricultural and forestry business, you can have part of the energy tax already paid on gas oil refunded or reimbursed.

One of the prerequisites for tax relief is that you have used the gas oil for which you wish to apply for tax relief for your daily work in agriculture and forestry. This applies, for example, if you use your agricultural tractor or other machines and vehicles that are needed in agriculture and forestry.

The following relief rate applies to this so-called agricultural diesel relief:

  • Gas oil: EUR 0.21480 per liter

There are two restrictions for gas oil:

  • Businesses that carry out agricultural and forestry work for other businesses do not receive tax relief for gas oil.
  • Beekeeping businesses can receive tax relief for a maximum of 15 liters of gas oil per bee colony.


Process flow

Since 04.01.2021, it has been possible to submit fully electronic applications via the customs portal. From 01.01.2024, electronic application in the customs portal is mandatory.

If you would like to apply for tax relief online:

  • Go to the customs portal.
  • If you do not yet have an account there, you must register on the customs portal.
  • You also need an ELSTER business account for the service. You can select the ELSTER business account when you register, but you can also add it later in the customs portal.
  • Log in and select the "Agricultural diesel relief" service.
  • Within the customs portal, you will be asked a series of questions to decide whether a simplified application or the full application is offered.
  • You can view the processing status of your application in the customs portal in the process overview.
  • In the customs portal, it is possible to contact the customs administration online - for example to submit the necessary documents - and to receive digital tax relief notices in the event of a different assessment.

If you would like to apply for tax relief in writing:

  • A written application for tax relief for agricultural diesel will only be possible online from 01.01.2024. To avoid undue hardship, the use of paper applications may be permitted in justified individual cases. Further information on this can be obtained from your local main customs office.
Requirements
  • Your business must be active in agriculture or forestry, i.e.
    • Your business cultivates agricultural or forestry land, also in connection with animal husbandry or
  • you operate
    • a beekeeping business or
    • a transhumance or
    • a pond farm or
    • a pumping station for the irrigation and drainage of agricultural and
  • land used for agricultural and forestry purposes or
  • Your company carries out work for one of these companies, for example as:
    • Contract operation,
    • cooperative operation,
    • operation of a machine pool or as a
    • water and soil association.
  • The tax relief is considered state aid. You must therefore comply with the relevant requirements under state aid law.
  • The total amount of relief for gas oil must be at least EUR 50.00 per calendar year.
Which documents are required?
  • Receipts or delivery certificates for the agricultural diesel purchased, for both qualifying and non-qualifying purposes, including
    • Addresses of the recipient and the person making the delivery,
    • date of delivery,
    • quantity delivered and
    • the amount to be paid
  • if you as the applicant are obliged to do so:
    • Records for all vehicles and machines that benefit, showing the date and scope of the work carried out and
    • the volume of energy products consumed.
  • for apiaries:
    • a colony report as proof of the number of bee colonies (form ZSA 143)
  • Certificates on contract work and neighborly help and the gas oil used in the process (form ZSA 148)
What deadlines do I have to pay attention to?

You must apply for tax relief online in the customs portal by September 30 of the year following the calendar year in which the gas oil was used.

Legal basis
Appeal
  • Objection

Further information on how to lodge an objection can be found in the notification of your application for agricultural diesel relief.

Applications / forms
Author
Forwarding service: Deep link to the origin portal

Generalzolldirektion (GZD)

The text was automatically translated based on the German content.

Technically approved by

Federal Ministry of Finance (BMF)

Professionally released on

06.02.2024

Teaser

As an agricultural or forestry business, you can apply for tax relief on your consumption of gas oil (agricultural diesel) under certain conditions.

Process flow

Since 04.01.2021, it has been possible to submit fully electronic applications via the customs portal. From 01.01.2024, electronic application in the customs portal is mandatory.

If you would like to apply for tax relief online:

  • Go to the customs portal.
  • If you do not yet have an account there, you must register on the customs portal.
  • You also need an ELSTER business account for the service. You can select the ELSTER business account when you register, but you can also add it later in the customs portal.
  • Log in and select the "Agricultural diesel relief" service.
  • Within the customs portal, you will be asked a series of questions to decide whether a simplified application or the full application is offered.
  • You can view the processing status of your application in the customs portal in the process overview.
  • In the customs portal, it is possible to contact the customs administration online - for example to submit the necessary documents - and to receive digital tax relief notices in the event of a different assessment.

If you would like to apply for tax relief in writing:

  • A written application for tax relief for agricultural diesel will only be possible online from 01.01.2024. To avoid undue hardship, the use of paper applications may be permitted in justified individual cases. Further information on this can be obtained from your local main customs office.

Requirements

  • Your business must be active in agriculture or forestry, i.e.
    • Your business cultivates agricultural or forestry land, also in connection with animal husbandry or
  • you operate
    • a beekeeping business or
    • a transhumance or
    • a pond farm or
    • a pumping station for the irrigation and drainage of agricultural and
  • land used for agricultural and forestry purposes or
  • Your company carries out work for one of these companies, for example as:
    • Contract operation,
    • cooperative operation,
    • operation of a machine pool or as a
    • water and soil association.
  • The tax relief is considered state aid. You must therefore comply with the relevant requirements under state aid law.
  • The total amount of relief for gas oil must be at least EUR 50.00 per calendar year.

Which documents are required?

  • Receipts or delivery certificates for the agricultural diesel purchased, for both qualifying and non-qualifying purposes, including
    • Addresses of the recipient and the person making the delivery,
    • date of delivery,
    • quantity delivered and
    • the amount to be paid
  • if you as the applicant are obliged to do so:
    • Records for all vehicles and machines that benefit, showing the date and scope of the work carried out and
    • the volume of energy products consumed.
  • for apiaries:
    • a colony report as proof of the number of bee colonies (form ZSA 143)
  • Certificates on contract work and neighborly help and the gas oil used in the process (form ZSA 148)

What deadlines do I have to pay attention to?

You must apply for tax relief online in the customs portal by September 30 of the year following the calendar year in which the gas oil was used.

Legal basis

Appeal

  • Objection

Further information on how to lodge an objection can be found in the notification of your application for agricultural diesel relief.

Applications / forms

Author

Forwarding service: Deep link to the origin portal

Generalzolldirektion (GZD)

The text was automatically translated based on the German content.

Technically approved by

Federal Ministry of Finance (BMF)

Professionally released on

06.02.2024

Further information and offers