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Appointment of tax representatives
Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)
Do you want your company to be represented by a tax representative? Then you can appoint persons who belong to your company as tax representatives. To appoint tax representatives, you submit an application to the main customs office responsible for you, which must approve the appointment.
Tax representatives represent your company in the fulfillment of tax obligations, such as for goods subject to excise tax in a tax warehouse. In addition, tax representatives can file tax returns for your company, for example, or serve as contact persons for the main customs office.
Tax representatives can only be appointed if they meet certain requirements. For example, they must belong to your company and agree to the appointment.
You can apply for tax representatives under the Aviation Tax Act in a different application procedure.
To appoint fiscal agents, proceed as follows:
- Open the Forms Management System (FMS) of the Federal Ministry of Finance.
- Use the search field to find and download Form 3700 "Appointment of a Fiscal Agent/Operations Manager."
- You can mail or fax the form, or upload it using the online service. send.
By mail or fax:
- Fill out the form, sign it and the person to be appointed and send it by mail to your responsible main customs office.
- The main customs office will check your order and send you the decision by mail.
- If approved, you can appoint the person as a fiscal agent or fiscal representative.
- Access the Customs Citizen and Business Customer Portal.
Log in there with your access data for ELSTER (Electronic Tax Return).
- If you do not yet have an ELSTER account, you must register for it once.
- Fill out the form and send it electronically to the relevant main customs office.
- The main customs office will check your order and send you the decision electronically. If you do not open your electronic mail, the decision of the main customs office will be sent to you by mail.
If you agree, you can appoint the person as a tax representative.
The person to be appointed must meet the following requirements:
- He or she belongs to your company.
- He or she is capable and suitable for the fulfillment of tax obligations due to his or her operational position and knowledge.
- He or she must consent to the appointment.
Which documents are required?
- Form 3700 "Appointment of a Representative/Operations Manager"
What are the fees?
There are no costs involved.
What deadlines do I have to pay attention to?
There is no deadline.
It is not possible to state an average processing time. It depends on the circumstances of the individual case.
Applications / forms
Forms available: Yes
Written form required: No
Informal application possible: Yes
Personal appearance required: No
Online services available: Yes
What else should I know?
There are the following instructions:
If necessary, the person to be appointed must identify himself/herself to the responsible main customs office.
Technically approved by
Federal Ministry of Finance (BMF)