Pay tobacco tax

If you deal with tobacco products or substitutes for tobacco products, you must pay tobacco tax in certain cases.

Description

Prerequisites

You must pay tobacco 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, for example if

  • you have a tax warehouse from which the tobacco products or substitutes for tobacco products were removed or consumed there,
  • you are a registered consignee and receive tobacco products in your business that were previously transported under duty suspension,
  • you were involved in manufacturing without authorization
  • you have been involved in irregularities during the transportation of tobacco products or substitutes for tobacco products under duty suspension,
  • you were involved in irregularities during the transportation of tobacco products in free circulation under tax law,
  • you are a certified consignee and receive tobacco products in free circulation for tax purposes from other EU Member States as a certified consignee,
  • you possess tobacco products or substitutes for tobacco products in the German tax territory for commercial purposes which were brought or dispatched from the free circulation for tax purposes of another Member State without the use of German tax stamps,
  • you possess tobacco products or substitutes for tobacco products in free circulation for tax purposes for which the tax has not yet been paid in the German tax territory, or
  • you import tobacco products or substitutes for tobacco products from a third country or third territory.

Procedure

You must pay the tobacco tax in the form of the tax stamp debt by validating German tax stamps and affixing them to your retail packaging, i.e. using them. The tax stamps must already be in use at the time the tax arises.

You can apply for tax stamps by post or online.

Application by post:
This is how you acquire the German tax stamps if you are in possession of a valid permit and are authorized to obtain tax stamps:

  • On the customs website you will find form 1619 "Tax declaration for tobacco tax stamps" This can be completed digitally or manually after printing it out.
  • Calculate the tax stamp debt in the form.
  • Send the printed and signed form to the main customs office in Bielefeld.
  • Pay the tax stamp debt on the respective due date.
  • You will receive the ordered quantity of tax stamps.
  • Validate the tax stamps and affix them to the sales packaging.

Submit a tax return:

  • Call up form 1625 "Tax return for tobacco products and substitutes for tobacco products" on the Customs website. Complete it digitally or manually after printing it out.
  • Send the completed and signed form immediately to your main customs office.
  • You will receive a tax assessment notice.

Online application:

This is how to obtain German tax stamps if you are in possession of a valid permit and are authorized to obtain tax stamps:

  • Call up the online form 1619 "Tax declaration for tobacco tax stamps" in the customs portal of the customs administration. This will guide you step by step through the necessary information, which you can enter electronically.
  • Upload any required documents as a file and submit the form.
  • The main customs office in Bielefeld will check your details and documents.
  • Pay the tax stamp debt on the respective due date.
  • You will receive the registered tax stamps by post.
  • Validate the tax stamps and affix them to the sales packaging.

Submit a tax return:

  • Call up the online form 1625 "Tax return for tobacco products and substitutes for tobacco products" in the customs portal of the customs administration. This will guide you step by step through the necessary information, which you can enter electronically. Upload any required documents as a file and submit the form.
  • 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 have your place of residence, is locally 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 has local jurisdiction.

Deadlines

Use of tax stamps: before the tobacco tax is incurred

Submission of the tax return: immediately

Processing time

The tax stamps are usually sent within 2 working days.

The tax assessment notice upon submission of a tax return is usually issued within 6 weeks.

Required documents

  • Required Documents

    • "Tax declaration for tobacco tax stamps" (form 1619)
    • for the tax return: "Tax return for tobacco products and substitutes for tobacco products" (form 1625)

Forms

Online procedures

  • Tabaksteuer und Tabaksteuerzeichen online verwalten

    Mit der Dienstleistung können Steueranmeldungen für Tabaksteuerzeichen, Erlass- oder Erstattungsanmeldungen, Sortenverzeichnisse für Tabakwaren sowie Bedarfsmitteilungen abgegeben werden. Die Bearbeitung und Ausgabe der Steuerzeichen erfolgt zentral beim Hauptzollamt Bielefeld (Steuerzeichenstelle).

Fees

  • As a rule, no additional costs are incurred.
    A late payment surcharge will be levied for late payment.

Remedy

  • Appeal
  • For detailed information on how to lodge an appeal, please refer to 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
  • Legal bases, locally limited
  • Fees, Bavaria-wide
  • Fees, locally limited
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