Apply for tax relief for alcopops

If you can prove that you have paid tax on alcopops, you can receive a refund, remission or reimbursement of the alcopop tax under certain conditions.

Description

Prerequisites

  • if you take taxed alcopops into a tax warehouse: you prove that the alcopops have already been taxed.
  • if you take back taxed alcopops yourself: you immediately record the inclusion in your tax warehouse in the warehouse accounts.

Procedure

You can apply for tax relief by post or online as part of your monthly tax return.

Apply for relief by post:

  • Go to the Customs website and complete the necessary forms.
  • If you are also applying for tax relief on the alcohol contained in the alcopops, you will need additional forms.
  • If you include goods in your tax warehouse that someone else has paid tax on, you can apply for a refund using the "Confirmation of Taxation" form (Form 2735).
  • 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 refund.
  • You will receive a notification with the result of your application.

Apply for relief online:

  • Call up the online application on the customs portal. 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 decision approving or rejecting your application.

Please note that you need the approval of the responsible main customs office for transportation to other member states for tax relief. This will be issued to you on application in the form of a so-called "Zusageschein".

The main customs office from whose district you operate your company is responsible or, if you do not operate a company, in whose district you have your place of residence. If your company is operated from a location outside Germany or if you do not have a place of residence in Germany, the local main customs office in whose district you first appear for tax purposes is responsible.

Deadlines

There are no deadlines.

Processing time

3 bis 10 Tage

Required documents

  • Required Documents

    • "Monthly tax return/discharge declaration for alcopops" (Form 2780)
    • "Attachment to the monthly tax return/relief declaration for alcopops" (Form 2781)
    • If you are also applying for tax relief for the alcohol contained in the alcopops, you will need
      • "Monthly tax return/relief declaration for alcohol products" (form 1272) with associated form 1278 "Annex to the monthly tax return/relief declaration for alcohol products"
    • The following proof is required both for the admission of taxed alcopops to your tax warehouse in Germany and in the event that you transport taxed alcopops to other European member states:
      • If you have not paid tax on the goods used yourself: additionally the " Taxation certificate" (form 2735).
    • When transporting taxed alcopops to other European member states, the following additional forms must be submitted or proof provided:
      • If you wish to claim tax relief for taxed excise alcopops transported to other member states on more than an occasional basis, notify the competent main customs office in advance using the " Notification of claiming tax relief on the movement of excise goods in free circulation to other member states" (form 2756). Attach the " List of assortments - Annex to Form 2756" (Form 2757) to this notification.
      • the third copy of the simplified accompanying document confirmed by the recipient in accordance with the so-called System Directive
      • the proof of taxation of the other member state

Forms

Online procedures

Fees

  • There are no costs.

Remedy

  • Appeal
  • You can find detailed information on how to lodge an objection in 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
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