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Applying for a refund, remission or reimbursement of alcohol tax
Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)
You can apply for relief from alcohol tax at your local main customs office if you can prove that you have paid tax on the alcohol products, but later use them for a purpose that justifies relief.
Tax relief can mean
- Remission: The tax already incurred but not yet paid will be remitted to you. You can only apply for this if you are also liable to pay tax on the goods in question.
- Refund: The tax already paid will be refunded to you. You can only submit this application if you are also liable for the tax on the goods in question.
- Reimbursement: You are not the tax debtor who has already paid the tax, but another tax debtor has paid the tax liability for the goods. You can apply for a refund of the tax.
Relief from alcohol tax is possible in the following cases:
- You transport the products commercially to other member states of the European Union (EU), where they are taxed in accordance with the regulations applicable there.
- You take the products into a tax warehouse. A tax warehouse is a place approved by the main customs office where the products may be manufactured, processed, treated, stored, received or dispatched. Example: You take goods back into your company because they have been rejected by a recipient due to defects.
You can apply for alcohol tax relief by post or online.
Apply for relief by post:
- If you had paid tax on the goods yourself, apply for the remission or refund of the tax as part of your monthly tax return. Complete the tax relief declaration and the attachments listed there.
- If you include goods in your tax warehouse that were taxed by someone else, you can apply for a refund using the "Taxation confirmation" form.
- Complete the relevant form and, if necessary, the attachments in full and send them by post to your main customs office.
- The main customs office will check the refund.
- You will receive a notification with the result of your application.
Apply for relief online:
- To apply for relief online, you need a user account for ZollPortal.
- Call up the online application on the customs portal on the Internet. This will guide you step by step through the necessary information, which you can enter electronically.
- Upload the required documents as a file and send the application.
- The main customs office will check your details and documents.
- You will receive a decision approving or rejecting your application.
The main customs office from whose district you operate your company is responsible or, if you do not operate a company, in whose district you have your place of residence. If your company is operated from a location outside Germany or if you do not have a place of residence in Germany, the main customs office in whose district you first appear for tax purposes is responsible.
- You prove that the alcohol products have been taxed.
- when taking back goods that have been taxed yourself: You immediately record the inclusion in your tax warehouse in the warehouse accounts.
Which documents are required?
- "Monthly tax return/discharge declaration for alcohol products" (form 1272) with associated form 1278 "Annex to the monthly tax return/discharge declaration for alcohol products"
- if you have not paid tax on the goods used yourself: additionally the "Confirmation of taxation" (form 2735)
- for alcohol for drinking purposes: if applicable, the manufacturer's declaration that the alcohol supplied does not contain tax-privileged settlement alcohol
for the transportation of taxed alcohol products to other EU member states:
- in the case of regular tax relief for taxed excise alcohol products transported to other EU Member States: "Notification for claiming tax relief on the movement of excise goods in free circulation to other Member States" (form 2756) and "Assortment list - annex to form 2756" (form 2757)
- the third copy of the simplified accompanying document confirmed by the consignee in accordance with the so-called System Directive
- the proof of taxation of the other EU Member State
What are the fees?
There are no costs.
What deadlines do I have to pay attention to?
There is no deadline.
You can find detailed information on how to lodge an appeal in your tax assessment notice.
- Appeal to the tax court
What else should I know?
There are no indications or special features.
Technically approved by
Federal Ministry of Finance (BMF)