Dienstleistungsportal Bayern

Description

Prerequisites

• when taking alcopops that have already been taxed into a tax warehouse: you prove that the alcopops have already been taxed.
• When taking back taxed alcopops yourself: You immediately record the inclusion in your tax warehouse in the warehouse accounting.

Procedure

You must apply for tax relief in writing as part of your monthly tax filing:

• Go to the customs website and fill out the forms below.
  • Form 2780 "Monthly Tax Filing/Relief Filing for Alcopops."
  • Form 2781 "Attachment to Monthly Tax Return/Relief Return for Alcopops".
• If you are also applying for tax relief for the alcohol contained in the alcopops, you will also need the following forms:
  • Form 1272 "Monthly Tax Filing/Relief Filing for Alcohol Products"
  • Form 1278 "Attachment to Monthly Tax Declaration/Relief Declaration for Alcohol Products
• If you are adding goods to your tax warehouse that someone else had paid tax on, you can claim reimbursement using the "Tax Confirmation" form.
• Complete the relevant form and, if necessary, the attachments in full and send them by post to your main customs office.
• The main customs office will check the relief.
• You will receive a notification with the result of your application.

Please note that if you are transporting goods to other Member States for tax relief, you will need the approval of the relevant main customs office. You will receive this on application in the form of a so-called Zusageschein.

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 resident. 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

There are no deadlines.

Processing time

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

Required documents

• Required Documents

  • The following proofs are required both when you receive taxed alcopops in your tax warehouse in Germany and when you transport taxed alcopops to other European Member States:
    • If you have not taxed the goods used yourself: additionally the "taxation confirmation" (form 2735).
  • When transporting taxed alcopops to other European Member States, the following additional forms must be submitted or evidence provided:
    • If you wish to claim tax relief for taxed excisable alcopops transported to other Member States on a more than occasional basis, notify the competent main customs office in advance using the "Notification for claiming tax relief on the movement of excisable goods moving under fiscal control 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 Alkopops (Formular 2780)

  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 2781)

  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: 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)
• § 3 (1) Alkopopsteuergesetz (AlkopopStG)

Remedy

• Appeal. Detailed information on how to lodge an appeal can be found in your tax assessment notice.
• Action before the tax court
  

Links to more information

• Informationen zur Steuerentlastung für Alkopops auf der Internetseite der Zollverwaltung

Related issues

• Report transport of untaxed alcopops
• Alcopops tax; application for permit to handle untaxed alcopops.
• Alcopops tax; application for a tax-exempt use permit.
• pay alcopops tax