Pay alcopop tax

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

Description

Prerequisites

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

  • You own a tax warehouse from which the alcopops were taken or if they were consumed there,
  • you are a "registered consignee" and take alcopops into your business after they have been transported under duty suspension, or
  • you were involved in the production of alcopops without authorization.

Procedure

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

You can declare the tax by post or online.

Registration by post:

  • Go to the Customs Administration website or the Federal Tax Administration's Forms Management System (FMS) and download the relevant forms. You can fill out the forms on your computer.
  • If the alcohol contained in the alcopops also has to be taxed, you will need additional forms.
  • Complete the forms and send them by post 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 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 take any further action.
  • If the alcopop tax has arisen in connection with irregularities or a disregarded ban, you must also calculate this yourself and submit a written tax declaration.

Online registration:

  • Call up the online declaration on 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 application.
  • The main customs office will check your details and documents.
  • 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 duties. 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 take any further action.
  • If the alcopop tax has arisen in connection with irregularities or a disregarded ban, you must also calculate this yourself and submit a written tax declaration.

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

The local main customs office is responsible.

Deadlines

Filing deadline

Submission of the tax return:

  • for withdrawals from a tax warehouse: by the 10th day of the month following the month in which the tax arises
  • if the tax arises due to irregularities or a prohibition that has been disregarded: immediately

Payment of the tax:

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

Processing time

1 bis 5 Tage

Required documents

  • Required Documents

    • "Monthly tax return/discharge declaration for alcopops" (Form 2780)
    • "Annex to the monthly tax return/relief declaration for alcopops" (form 2781)
    • If the alcohol contained in the alcopops must also be taxed:
      • "Monthly tax declaration/discharge declaration for alcohol products (alcohol and/or goods containing alcohol)" (form 1272)
      • "Annex to the monthly tax declaration/declaration for alcohol products (alcohol and/or goods containing alcohol)" (form 1278)
    • For the calculation and tax declaration if the alcohol tax has arisen in connection with irregularities or a disregarded prohibition:
      • Form 2783 "Tax declaration for alcopops in individual cases"
      • if the alcohol contained in the drink must also be taxed: Form 1276 "Tax declaration for alcohol products (alcohol and goods containing alcohol) in individual cases"

Forms

Online procedures

Fees

    • None (late payment penalties for late payment)

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

  • Online transactions, Bavaria-wide
  • Online transactions, locally limited
  • Form, Bavaria-wide
  • Form, locally limited
  • Prefillable Form, Bavaria-wide
  • Legal bases, Bavaria-wide
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  • Fees, Bavaria-wide
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