responsibility finder
Schleswig-Holstein

Apply for relief from electricity tax for companies

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)

Service Description

Your company can receive full or partial relief from electricity tax for electricity that has already been taxed. You must apply for this relief at your local main customs office.

Among other things, you will receive relief as a

  • manufacturing industry for
    • electroanalysis
    • chemical reduction processes
    • metal production and processing
    • the manufacture of glass and glassware, ceramic products, concrete, plaster or cement products or graphite products
  • manufacturing industry and agriculture and forestry for demonstrably taxed electricity that you have used for business purposes.

Process flow

Online registration:

  • Go to the website www.zoll-portal.de.
  • Register once for the "Energy and electricity tax (IVVA)" service with a user or company account.
  • Prove your identity with an ELSTER account or digital ID card.
  • Complete the relevant form and send it off directly.
  • Your main customs office will check the information you have provided.
  • If no objections are found, the self-calculated tax relief will be transferred.
  • In the event of a different tax assessment, you will receive a tax assessment notice in addition to the transfer of the tax relief.

Written registration:

  • Go to the website www.zoll-portal.de.
  • Register once for the "Energy and electricity tax (IVVA)" service with a user or company account.
  • Prove your identity with an ELSTER account or digital ID card.
  • Complete the relevant form digitally, print it out and send it by post to your local main customs office.
  • The next steps are the same as for online registration
Requirements
  • You are a company in the manufacturing industry or in agriculture and forestry.
  • You have demonstrably paid taxes on the electricity to be relieved.
  • You have put the electricity to a purpose or use that is eligible for relief under the Electricity Tax Act.
Which documents are required?
  • Application for electricity tax relief for companies:
    • "Tax relief in accordance with Section 9a StromStG" (form 1452) or
    • "Tax relief according to § 9b StromStG" (form 1453)
  • You may need to submit the following documents:
    • Form 1402 Description of economic activities
    • Operating declaration
    • Form 1139 "State aid"
    • Form 1456 "Self-declaration by the user of useful energy" (must be submitted for each user company)
    • a list in which the quantities of electricity withdrawn for the production of useful energy are allocated to the other companies in each case
What are the fees?

There are no costs for you.

What deadlines do I have to pay attention to?

Your application must be received by the locally competent main customs office by December 31 of the year following the calendar year in which the electricity was withdrawn.

Legal basis
Appeal
  • Appeal
  • Action before the tax court
Applications / forms
What else should I know?

There are no indications or special features.

Author
Technically approved by

Federal Ministry of Finance (BMF)

Process flow

Online registration:

  • Go to the website www.zoll-portal.de.
  • Register once for the "Energy and electricity tax (IVVA)" service with a user or company account.
  • Prove your identity with an ELSTER account or digital ID card.
  • Complete the relevant form and send it off directly.
  • Your main customs office will check the information you have provided.
  • If no objections are found, the self-calculated tax relief will be transferred.
  • In the event of a different tax assessment, you will receive a tax assessment notice in addition to the transfer of the tax relief.

Written registration:

  • Go to the website www.zoll-portal.de.
  • Register once for the "Energy and electricity tax (IVVA)" service with a user or company account.
  • Prove your identity with an ELSTER account or digital ID card.
  • Complete the relevant form digitally, print it out and send it by post to your local main customs office.
  • The next steps are the same as for online registration

Requirements

  • You are a company in the manufacturing industry or in agriculture and forestry.
  • You have demonstrably paid taxes on the electricity to be relieved.
  • You have put the electricity to a purpose or use that is eligible for relief under the Electricity Tax Act.

Which documents are required?

  • Application for electricity tax relief for companies:
    • "Tax relief in accordance with Section 9a StromStG" (form 1452) or
    • "Tax relief according to § 9b StromStG" (form 1453)
  • You may need to submit the following documents:
    • Form 1402 Description of economic activities
    • Operating declaration
    • Form 1139 "State aid"
    • Form 1456 "Self-declaration by the user of useful energy" (must be submitted for each user company)
    • a list in which the quantities of electricity withdrawn for the production of useful energy are allocated to the other companies in each case

What are the fees?

There are no costs for you.

What deadlines do I have to pay attention to?

Your application must be received by the locally competent main customs office by December 31 of the year following the calendar year in which the electricity was withdrawn.

Legal basis

Appeal

  • Appeal
  • Action before the tax court

Applications / forms

What else should I know?

There are no indications or special features.

Author

Technically approved by

Federal Ministry of Finance (BMF)

Further information and offers