Beer tax; payment

If you produce or import beer or mixed beer drinks, you must pay beer tax.

Description

Prerequisites

You must pay beer tax if the tax has arisen and you are liable to pay the tax within the meaning of the law. This can be the case in various constellations, for example if

  • you are the owner of a tax warehouse from which the products were withdrawn or in which they were consumed,
  • you are a "registered consignee" and take the products into your business following their transportation under duty suspension, or
  • you were involved in a production without the required authorization.

In order for smaller breweries to benefit from reduced tax rates, they must be legally and economically independent of other breweries and their total annual production must be less than 200,000 hectoliters.

Procedure

You can submit your beer tax declaration or registration by post or online.
Submit a declaration by post:

  • If you withdraw beer from a tax warehouse, consume it or are a "registered consignee", you must submit a written tax return.
    • Download the "Beer tax return" form (form 2076).
    • Complete the form in full and send it by post to the Stuttgart Main Customs Office.
    • The Stuttgart Main Customs Office will check your tax return.
  • If regular deliveries of beer from other European countries are involved and you have a permanent permit for the purchase of beer under duty suspension or for commercial receipt in free circulation, you must declare these deliveries in a written tax declaration:
    • Use the form "Monthly tax declaration/relief declaration for beer" (form 2074).
    • Complete the form in full and send it by post to the main customs office responsible for you.
    • 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 which case you do not need to take any further action.
  • If the beer tax has arisen in connection with irregularities, for example in the case of
    • Production without a license,
    • exceeding the tax-free quantity for home and hobby brewers or
    • a disregarded ban, then you must calculate it yourself and submit a written tax return:
      • Use the form "Tax declaration for beer in individual cases" (form 2075).
      • Complete the form in full and send it by post to the main customs office responsible for you.
      • The main customs office will check your tax return.
  • If you
    • only obtain beer from other EU countries as a "registered consignee" in individual cases,
    • import beer into the EU from a third country and have not already submitted the tax declaration on the customs declaration, or
    • your permit as a tax warehouse holder has expired,

you must submit a written tax return (form 2077).

Submit a declaration online:

  • You can also complete and submit the forms for levying beer tax online.
  • Call up the online application on the customs portal on the Internet. 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.
  • You will receive a tax assessment notice.

The main customs office in whose district you operate your business or, if you do not operate a business, in whose district you are resident, is responsible. 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.

Special notes

There are no indications or special features.

Deadlines

  • You must submit the "Beer tax return" (form 2076) by the 7th day of the month following the month in which the beer tax arises.
  • You must submit the "Individual beer tax return" (form 2075) immediately.
  • You must submit the "Monthly tax return/relief declaration for beer" (form 2074) by the 10th day of the month following the month in which the tax arises.
  • You must submit the "Beer tax return in individual cases" (Form 2077) immediately.

Processing time

7 Tage

Required documents

  • Required Documents

    • If you withdraw beer from a tax warehouse, consume it or are a "registered recipient":
      • Beer tax return (form 2076)
    • If regular deliveries of beer from other European countries are involved and you have a permanent authorization to receive beer under duty suspension or to receive beer from free circulation as a certified consignee:
      • Monthly tax declaration/relief declaration for beer (form 2074)
    • If the beer tax has arisen in individual cases - for example, production without a permit or mail order - or in connection with irregularities:
      • Tax declaration for beer in individual cases (form 2075)
    • If you purchase beer from other EU countries as a "registered consignee" in individual cases, import beer from a third country into the EU and have not already submitted the tax return on the customs declaration, or your permit as a tax warehouse holder for beer has expired:
      • Beer tax return in individual cases (form 2077)

Forms

  • Form, Bavaria-wide: Biersteuererklärung
    Please note

    This form requires no signature. You can sent it electronically (e.g. by secure email or De-Mail) or as hardcopy to the responsible authority.

  • Form, Bavaria-wide: Steueranmeldung für Bier im Einzelfall
    Please note

    This form requires no signature. You can sent it electronically (e.g. by secure email or De-Mail) or as hardcopy to the responsible authority.

  • Form, Bavaria-wide: Monatliche Steueranmeldung/Entlastungsanmeldung für Bier
    Please note

    This form requires no signature. You can sent it electronically (e.g. by secure email or De-Mail) or as hardcopy to the responsible authority.

  • Form, Bavaria-wide: Biersteuererklärung in Einzelfällen
    Please note

    This form requires no signature. You can sent it electronically (e.g. by secure email or De-Mail) or as hardcopy to the responsible authority.

Online procedures

Fees

  • As a rule, you will not incur any costs.

    Late payment penalties are possible in the event of late payment.

Remedy

  • Appeal
  • Action before the tax court

Status:14.01.2024

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
  • Legal bases, locally limited
  • Fees, Bavaria-wide
  • Fees, locally limited
Information

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