Paying coffee tax

If you have commercial dealings with coffee or goods containing coffee, you must pay coffee tax under certain conditions.

Description

Prerequisites

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

  • you have a tax warehouse from which the products were withdrawn or consumed,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

Procedure

You can report the coffee tax by post or online.

Report coffee tax by post:

  • Download the appropriate form from the Customs Administration website or the Federal Tax Administration's Form Management System (FMS).
  • Complete the form in full and send it by post 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 by the due date of the tax. If the claim is already due or if you do not correct the information, the main customs office will assess the duties with a tax assessment notice and inform you accordingly.
    • If the check does not lead to any objections, the tax amount due will normally be 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 ban, you must also calculate this yourself and submit a written tax return: Use the appropriate form for this.
  • If you are importing coffee or goods containing coffee from a third country, submit the tax return as part of the customs declaration.

Report coffee tax online:

  • To declare the coffee tax online, you must log in to the customs portal.
  • Call up the online declaration in the customs portal. 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 declaration.
  • The main customs office will check your details and documents.
  • You will receive a confirmation of transmission of your declaration.
  • 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.

Deadlines

Filing deadline.

Submission of the 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 arose

Immediately if you

  • have unlawfully removed coffee from the tax warehouse or consumed it,
  • have produced coffee or goods containing coffee from untaxed coffee without authorization,
  • were involved in irregularities during transportation under duty suspension, or
  • have supplied coffee to persons without a permit for tax-free commercial use.

Paying the tax:

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

  • Without request by the 20th day of the 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

2 Wochen

Required documents

  • Required Documents

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

    • Forms 1807 and 1808, Form 1808 is included in Form 1807.

    For other tax declarations, for example, if you

    • have unlawfully removed coffee from the tax warehouse or consumed it,
    • have produced coffee or goods containing coffee without authorization,
    • were involved in irregularities during transportation under suspension of duty or
    • have supplied coffee to persons without a permit for tax-free commercial use:
    • Form 1816

    If the coffee tax was incurred in connection with irregularities or a disregarded prohibition, you must calculate it yourself and submit a written tax return using:

    • Form 1816

    If you import coffee or goods containing coffee from a third country:

    • Submit the tax return as part of the customs declaration.

Forms

Online procedures

Fees


  • Abgabe: keine

Remedy

  • Appeal
  • You can find detailed information on how to lodge an objection in your tax assessment notice.
  • Appeal to the tax court

Status:05.01.2024

Responsible for editing:Bundesministerium der Finanzen

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