Dienstleistungsportal Bayern

Description

Prerequisites

• You prove that the alcohol products have been taxed.
• In case of taking back goods taxed by yourself: You immediately record the receipt in your tax warehouse in the warehouse accounting system.

Procedure

You must apply for the tax relief in writing:

• If you had taxed the goods yourself, apply for the remission or refund of the tax in your monthly tax return. In it, fill in the relief declaration and the attachments listed there.
• If you include goods in your tax warehouse that someone else had taxed, you can apply for a refund using the form "Confirmation of taxation".
• Fill out the respective form and, if necessary, the attachments completely and send them by mail to your main customs office.
• The main customs office will check the relief.
• You will receive a notice with the result of your application.

The main customs office responsible is the one from whose district you operate your business or, if you do not operate a business, the one 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

• none

Processing time

• 3 to 10 days, depending on the complexity of the case

Required documents

• Required Documents

  • You apply for tax relief by recording the transactions eligible for relief in the "Monthly tax return/discharge return for alcohol products (Form 1272)" and the "Annex to the monthly tax return/discharge return for alcohol products" (Form 1278).

  • Both when you take taxed alcohol products into your tax warehouse in Germany and when you export taxed alcohol products to other European member states, the following proofs are required:

    • If you have not taxed the goods yourself: in addition, the "confirmation of taxation" (form 2735)
    • in the case of alcohol for drinking purposes: if applicable, the declaration of the producer that the alcohol supplied does not contain tax-privileged settlement alcohol.

  • When transporting taxed alcohol products to other European member states, the following additional forms must be submitted or evidence provided:

    • If you wish to claim a tax relief for taxed excisable alcohol products transported to other Member States on a more than occasional basis, notify the competent main customs office in advance by means of the "Notification for claiming a tax relief for the movement of excisable goods in free circulation to other Member States" (Form 2756). Attach the "Assortment List - Annex to Form 2756" (Form 2757) to this notification.
    • the third copy of the simplified accompanying document certified by the consignee in accordance with the so-called system directive,
    • the taxation certificate of the other Member State.

Forms

• Form, Bavaria-wide: Monatliche Steueranmeldung/Entlastungsanmeldung für Alkoholerzeugnisse (Formular 1272)

  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: Anlage zur monatlichen Steueranmeldung/Entlastungsanmeldung für Alkoholerzeugnisse (Formular 1278)

  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: Versteuerungsbestätigung (Formular 2735)

  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

• • none

Legal bases

• §§ 29 bis 30 Alkoholsteuergesetz (AlkStG)
• §§ 63 bis 64 Alkoholsteuerverordnung (AlkStV)

Remedy

• Objection.
  Detailed information on how to file an objection can be found in your tax assessment.
• Action before the Tax Court

Links to more information

• Informationen zur Steuerentlastung für Alkoholerzeugnisse auf der Internetseite des Zolls

Related issues

• Alcohol tax; notice of transportation of untaxed alcohol products.
• Permission to operate a severance distillery obtained
• Alcohol tax; application for permit to handle untaxed alcohol products.
• Alcohol tax; payment
• Pay alcohol tax on severance burning