Dienstleistungsportal Bayern

Description

Prerequisites

You must pay coffee tax if the tax has arisen and you are the tax debtor within the meaning of the law. This can be the case in various constellations, in particular if

• you are the owner of a tax warehouse from which the products were taken or consumed,
• you were involved in a production using untaxed coffee without a permit,
• you have supplied the coffee to persons without a permit for the tax-exempt commercial use of coffee, or
• you were involved in irregularities during a transport during which the tax was suspended.

Procedure

You declare the coffee tax in writing as follows:

• Download the appropriate form from the Customs Administration website or the Federal Tax Administration's Forms Management System (FMS):
• Use Form 1807 and 1808 if you removed or consumed coffee from a tax warehouse.
• Use Form 1816 for other tax filings, for example, if you
  • Unlawfully removed or consumed coffee from a tax warehouse,
  • Produced coffee or goods containing coffee without a permit,
  • participated in irregularities in the movement under tax suspension, or
  • supplied coffee to persons without permission for tax-exempt commercial use.
• Fill out the form completely and mail it to your main customs office.
• The main customs office will check your tax return.
  • If discrepancies are discovered during the check, you will be given the opportunity to correct incorrect information or complete incomplete information up to the due date of the levy. If the claim is already due or if you do not correct the information, the main customs office will assess the taxes with a tax assessment and inform you of this.
  • If the check does not result in any objections, the amount of duty due is normally collected from your account by direct debit. In these cases, you do not need to do anything further.
• If the coffee tax has arisen in connection with irregularities or a disregarded prohibition, you must also calculate it yourself and submit a written tax return: To do this, use the form "Tax declaration for coffee and/or coffee-containing goods in individual cases" (Form 1816).
• If you import coffee or goods containing coffee from a third country, you submit the tax declaration as part of the customs declaration.

The responsible customs office is the main customs office from whose district you operate your business or, if you do not operate a business, in whose district you are domiciled. If your business 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 locally responsible.

Deadlines

Submission of tax return:
If you have withdrawn or consumed coffee from a tax warehouse:

• No later than the 10th day of the month following the date on which the tax was incurred.

Immediately, if you

• Unlawfully removed or consumed coffee from a tax warehouse,
• produced coffee or goods containing coffee from untaxed coffee without permission
• participated in irregularities in the movement under tax suspension, or
• Have supplied coffee to persons without permission for tax-exempt commercial use.

Paying the tax:

If you have taken or consumed coffee from a tax warehouse:

• Without request, by the 5th day of the 2nd month following the date on which the tax arises.

If the tax arises because a prohibition has been disregarded or an irregularity exists:

• Immediately.

Processing time

The processing of your application usually takes 2 weeks.

Required documents

• Required Documents

  No documentation is required.

Forms

• Form, Bavaria-wide: Formular 1807 „Monatliche Steueranmeldung/Entlastungsanmeldung für Kaffee und/oder kaffeehaltige Waren“

  Please note

  This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

• Form, Bavaria-wide: Formular 1808 „Anlage zur monatlichen Steueranmeldung/Entlastungsanmeldung für Kaffee und/oder kaffeehaltige Waren“

  Please note

  This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

• Form, Bavaria-wide: Formular 1816 „Steueranmeldung für Kaffee und/oder kaffeehaltige Waren im Einzelfall“

  Please note

  This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

Fees

• No costs will be incurred.

  In the event of late payment: late payment surcharge pursuant to Section 240 (1) of the German Fiscal Code (Abgabenordnung)

Remedy

• Appeal.

Detailed information on how to file an appeal can be found in your tax assessment.

• Action before the Tax Court

Links to more information

• Informationen zur Kaffeesteuer auf der Internetseite der Zollverwaltung
• Abruf von Formularen im Formular-Management-System (FMS) der Bundesfinanzverwaltung

Related issues

• Coffee tax; application for permit to handle untaxed coffee.
• Coffee tax; notification of tax-free transport
• Coffee tax; application for refund, remission or allowance.