Energy tax; registration

If you handle energy products such as petrol or heating oil, you must pay energy tax. To do this, 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 pay energy 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  • You are the owner of a tax warehouse from which the products were withdrawn or consumed,
  • as a "registered consignee", you are authorized to receive energy products for commercial purposes, for example, and take products into your business that were withdrawn under suspension of excise duty,
  • you were involved in production outside the tax warehouse,
  • you have held, supplied, carried or used energy products containing authorized tracers (heating oil) as fuel, or
  • you were involved in irregularities during transportation during which the tax was suspended.

Procedure

Your

  • Energy tax registration without heating fuels, natural gas and coal,
  • Energy tax registration for heating fuels without natural gas and coal,
  • Energy tax registration natural gas or
  • Energy tax registration for coal

can be completed 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 without any further request.
  • If objections are found, you will usually receive a tax assessment notice with a payment deadline.

Written registration:

  • Complete the form 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 when you submit the energy tax return, you must observe different deadlines:

  • for withdrawals from a tax warehouse: by the 15th day of the month following the month in which the tax arises.
  • if the tax arose between December 1 and 18, by December 22. Does not apply to companies that paid less than 60 million euros in energy tax in the previous calendar year.
  • if the tax was incurred between December 19 and 31, by January 15 of the following year.
  • for production outside the tax warehouse: immediately.
  • in other cases: as a rule, immediately.

Processing time

1 to 182 days

Required documents

  • Required Documents

    • You only submit the form for your energy tax:
      • Energy tax declaration without heating fuels, natural gas and coal (form 1100),
      • Energy tax declaration for heating fuels without natural gas and coal (form 1101),
      • Energy tax return for natural gas (form 1103) or
      • Energy tax return for coal (form 1104)

Forms

  • Form, Bavaria-wide: Energiesteueranmeldung Erdgas
    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: Energiesteueranmeldung ohne Heizstoffe, Erdgas und Kohle
    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: Energiesteueranmeldung Heizstoffe ohne Erdgas und Kohle
    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: Energiesteueranmeldung Kohle
    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

  • Energie- und Stromsteuer (IVVA)

    You can use the Internet Consumption and Transaction Tax Application (IVVA) to submit central applications for energy and electricity tax to the customs administration electronically and in a legally binding manner.

Fees

  • There are no costs for you.

Remedy

  • Appeal
  • Action before the tax court

Status:05.01.2024

Responsible for editing:Bundesministerium der Finanzen

Contains machine translated content. Show the original content

  • 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

Responsible for you

If you select a location under "Localization" the contact details of the responsible authority and, if applicable, locally valid information will be displayed.