pay alcopops tax

If you produce or import alcopops, you must pay alcopop tax and additional alcohol tax under certain conditions.

Description

Alcopop tax is an excise tax levied on sweet drinks containing alcohol. Alcopops are mixed drinks in liquid or frozen form that are essentially made from 2 main components:

1st component:

  • Beverages with an alcohol content of up to 1.2 percent by volume (these include, for example, sodas, colas, or water) or
  • fermented beverages with an alcohol content of more than 1.2% by volume (for example, beer, honey, fruit or grape wine), or
  • A mixture of these components (for example, lemonade with beer).

2. component:

  • Alcohol or alcohol-containing goods within the meaning of the Alcohol Tax Act (for example, whisky, gin, liqueurs and other spirits).

Such mixed drinks containing alcohol fall under the Alcopops Tax Act if they:

  • have an alcohol content of more than 1.2% by volume but less than 10% by volume; and
  • are mixed ready-to-drink in sealed containers ready for sale. (Prepared mixed components of beverages presented in a common package are also considered ready-to-drink. Containers which, by the nature of their presentation, are intended for retail sale and for direct delivery to the final consumer shall be regarded as ready for sale.)
  • are subject to alcohol tax as alcohol products

As a rule, the alcopops tax arises as soon as the products enter the economic cycle in the German tax territory. This is usually the case when the alcopops are withdrawn from a tax warehouse without a further tax suspension procedure. When alcohol products and alcopops are withdrawn from a tax warehouse (combined warehouse), alcohol tax is levied at the same time. The tax also arises if the alcopops are consumed in the tax warehouse. A tax warehouse is a place approved by the main customs office where alcopops may be produced, processed, stored, received or dispatched.

In addition, the tax arises, among other things, when alcohol is imported from a third country. A third country is a country outside the internal European area.

The amount of the tax is calculated on the basis of the alcohol content of the alcopops. It amounts to EUR 5,550.00 for 100 litres of pure alcohol.

Prerequisites

You must pay alcopops tax if the tax has arisen and you are a 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 alcopops were taken, or if they were consumed there,
  • you are a "registered consignee" and take into your establishment alcopops which have been transported under suspension of excise duty, or
  • you have been involved in the manufacture of alcopops without authorisation.

Procedure

If the tax arises from the removal of the alcopops from or consumption in the tax warehouse, the tax warehouse keeper must submit a tax declaration and calculate the tax himself in it. The "registered consignee" is responsible for the tax declaration if the alcopops must be taxed following the transport under tax suspension by taking them into his establishment.

  • Go to the website of the customs administration or the Form Management System (FMS) of the Federal Tax Administration and download the relevant forms. You can fill in the forms on the computer.
    • Form 2780 "Monthly Tax Declaration/Relief Declaration for Alcopops".
    • Form 2781 "Annexure to Monthly Tax Return/Relief Return for Alcopops".
  • If the alcohol contained in the alcopops must also be taxed, you will also need the following forms:
    • Form 1272 "Monthly Tax Declaration/Relief Declaration for Alcohol Products (Alcohol and/or Goods Containing Alcohol)".
    • Form 1278 "Attachment to Monthly Tax Declaration/Relief Declaration for Alcohol Products (Alcohol and/or Goods Containing Alcohol)".
  • Complete the forms and mail them to your main customs office.
  • The main customs office will check your tax declaration.
  • 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 levies. 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 of this.
  • If the check does not lead to any objections, the amount of duty due is normally collected from your account by direct debit. In these cases, you do not need to take any further action.
  • If the alcopop tax has arisen in connection with irregularities or a disregarded prohibition, you must also calculate it yourself and submit a written tax declaration:
  • Use the form:
    • Form 2783, "Individual Alcopops Tax Return."
    • If the alcohol contained in the drink must also be taxed, you must also use form 1276 "Individual tax declaration for alcohol products (alcohol and alcoholic goods)".
    • The other procedural steps are the same as those for monthly filing.

If you import alcopops from a third country, you submit the tax declaration as part of the customs declaration.

The locally competent main customs office is responsible.

Deadlines

submission of the tax return:

  • if withdrawn from a tax warehouse: by the 10th day of the month following the month in which the tax arose
  • if the tax arises from irregularities or a prohibition that has been flouted: immediately

payment of the tax:

  • if withdrawn from a tax warehouse: by the 5th day of the 2nd month following the month in which the tax arose
  • if the tax arises because a prohibition has been disregarded: immediately

Processing time

The processing time depends on the specific circumstances of each individual case, in particular the result of the examination of the actual operating conditions. Since the time spans here vary greatly, no uniform processing time can be given.

Required documents

  • Required Documents

    No documentation is required.

Forms

Fees

    • None (late payment penalties)

Legal bases

Remedy

  • You can find detailed information on how to lodge an appeal in your tax assessment notice.
  • Action before the tax court

Links to more information

Related issues

Status:30.07.2023

Responsible for editing:Bundesministerium der Finanzen

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