Enter the amount of electricity in your tax return and calculate the electricity tax yourself

If you have to pay electricity tax, you submit a tax return to the relevant main customs office in which you calculate the tax yourself. This is known as a tax declaration.

Description

Prerequisites

You must register for electricity tax if you are a tax debtor within the meaning of the law. You are liable to pay tax if you

  • as an electricity supplier, you have supplied electricity to consumers who have taken this electricity from the supply grid in order to consume it,
  • as an electricity supplier, you have taken electricity from the supply grid to consume it yourself.
  • as suppliers, regularly pass on the costs to consumers via the electricity price in the bill.
  • have generated electricity for your own consumption as a self-producer and have consumed your self-generated electricity and no tax exemption was available for the electricity you consumed yourself.
  • have taken electricity from the supply grid illegally, i.e. without the knowledge of the grid operators and electricity suppliers.
  • as a final consumer, you purchase electricity from an area outside the German tax territory (Federal Republic of Germany excluding the area of Büsingen and the island of Helgoland) without a contract with a German electricity supplier.
  • In this case, you must pay the electricity tax yourself for the quantities of electricity that you have drawn from the German supply grid.

Procedure

You can submit your "Electricity tax declaration and/or declaration of tax-free electricity quantities" (form 1400) online in the "Energy and electricity tax (IVVA)" service in the customs portal. Alternatively, you can also submit the required documents in writing.

Online registration:

  • Go to the website www.zoll-portal.de.
  • Register once for the "Energy and electricity tax (IVVA)" service with a user or company account.
  • Prove your identity with an ELSTER account or digital ID card.
  • Complete the form and send it off directly.
  • Your main customs office will check the information you have provided.
  • If no objections are found, you must pay the tax calculated in the tax return itself by the due date (usually June 25 of the calendar year in which the tax return was submitted) without any further request.
  • If objections are identified, you will usually receive a tax assessment notice with a payment deadline.

Written registration:

  • Go to the website www.formulare-bfinv.de/ffw/content.do and enter the number "1400" in the search field. Alternatively, you can also go to www.zoll.de and enter the number "1400" in the search field.
  • Complete form 1400 "Electricity tax declaration and/or declaration of tax-free electricity quantities" digitally, print it out and send it by post to your local main customs office.
  • The next steps are the same as for online registration

Special notes

There are no indications or special features.

Deadlines

Depending on whether you wish to register for electricity tax annually or monthly, you must observe different deadlines:

  • For annual electricity tax registration: you must submit the tax registration by May 31 of the year following the year in which the tax arises (consumption). The self-calculated amount must be paid by June 25 of this year. For monthly electricity tax declarations: You must submit the tax declaration by the 15th day of the month following the month in which the tax arises (consumption). The self-calculated amount must be paid by the 25th day of this month.
  • If the electricity was withdrawn or passed on without permission, illegally or improperly: You must submit the tax declaration immediately, i.e. without culpable delay. The amount charged must be paid immediately.

Processing time

1 bis 182 Monate

Required documents

  • Required Documents

    • Form 1400: "Electricity tax declaration and/or declaration of tax-exempt electricity quantities"
    • If applicable, records kept of the quantities of electricity and the documents proving the withdrawal

Forms

Online procedures

  • Energie- und Stromsteuer (IVVA)

    Über die Internet-Verbrauch- und Verkehrsteuer-Anwendung (IVVA) können Sie zentrale Anträge aus dem Bereich der Energie- und Stromsteuer elektronisch und rechtsverbindlich an die Zollverwal-tung übermitteln.

Fees

  • There are no costs.

Remedy

  • Appeal
  • Action before the tax court

Status:05.01.2024

Responsible for editing:Bundesministerium der Finanzen

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