Beer tax; application for refund, remission or allowance

If beer is proven to have been taxed, you may be eligible for a refund, remission or rebate of beer tax under certain circumstances.

Description

Relief from beer tax is available if the beer is shown to have been taxed but is later put to a use that warrants relief.
Relief is available in the following cases:

  • You transport beer that has already been taxed on a commercial basis to other European Member States where it is taxed under the rules in force there.
  • You take taxed beer into a tax warehouse. A tax warehouse is a place approved by the principal customs office where products may be manufactured, handled, processed, stored, received, or shipped. Examples:
    • You take beer back to your premises (return beer) because it was rejected by the recipient due to defects.
    • You take foreign beer that has already been taxed into your tax warehouse.
  • You have destroyed the beer outside a tax warehouse under the supervision of the tax authorities.

Relief from tax may mean:

  • The tax you have already incurred but not yet paid is waived. You can only apply for this if you are also liable for the tax on the goods in question.
  • The tax already paid is refunded to you. You can only submit this request if you are also the person liable for the tax on the goods in question.
  • You are not the tax debtor who has already paid the tax, but another tax debtor has paid the tax debt for the goods. The tax will be refunded to you on application.

Prerequisites

  • You provide evidence that the beer has been taxed.
  • If you take back beer that you have taxed yourself: you immediately enter the admission to your tax warehouse in the beer tax book.
  • In the case of admission of taxed beer from a third party: you have obtained the prior consent of the main customs office.

Procedure

You must apply for tax relief in writing:
If you had taxed the beer yourself, apply for remission or refund of the tax as part of your monthly tax filing.

  • Download the form "Monthly tax return/relief return for beer" (form 2074) from the website of the Directorate-General of Customs.
  • Record the transactions eligible for relief on it and complete the attachments in full.
  • Send the discharge declaration by post to your local main customs office.
  • The main customs office checks the discharge. You will receive a notification with the result of your application.

If you are adding beer to your tax warehouse that someone else had taxed, or if you want to transport taxed beer to other European member states.

  • Download the "Confirmation of taxation" form (form 2735) from the website of the Directorate-General of Customs.
  • Complete the form and the attachments in full and send them by post to your local main customs office.
  • The main customs office will check the information. You will receive a notice confirming the taxation you have already paid.

If you wish to claim tax relief for taxed beer transported to other Member States on a more than occasional basis, notify your competent main customs office in advance.

  • Download the forms
    • "Notification for claiming tax relief on the movement of excise goods in free circulation to other Member States" (Form 2756) and
    • "Assortment List - Annex to Form 2756" (Form 2757)

via the website of the Directorate General of Customs.

  • Complete the form and the annex - list of the type of beer and its original wort content by degree Plato - in full and send them by post to your local main customs office.
  • The main customs office will check the information. You will receive a notification with the result of your declaration.

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

Special notes

Not applicable

Deadlines

There are no deadlines for you.

Processing time

Usually 3 to 10 days, depending on the complexity of the case.

Required documents

  • Required Documents

    • For the transport of taxed beer to European member states, the following additional proofs must be provided:
      • The third copy of the simplified accompanying document certified by the consignee in accordance with the so-called System Directive.
      • The taxation certificate of the other Member State.

Forms

  • Form, Bavaria-wide: Monatliche Steueranmeldung/Entlastungsanmeldung für Bier (Formular 2074)
    Please note

    This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

  • Form, Bavaria-wide: Versteuerungsbestätigung (Formular 2735)
    Please note

    This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

  • Form, Bavaria-wide: Anzeige für die Inanspruchnahme einer Steuerentlastung bei der Beförderung von verbrauchsteuerpflichtigen Waren des steuerrechtlich freien Verkehrs in andere Mitgliedstaaten (Formular 2756)
    Please note

    This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

  • Form, Bavaria-wide: Sortimentsliste - Anlage zum Formular 2756 (Formular 2757)
    Please note

    This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

Fees

  • There are no costs for you.

Remedy

  • Appeal.

Detailed information on how to lodge an appeal can be found in your tax assessment notice.

  • Action before the tax court

Status: 06.03.2022

Responsible for editing: Bundesministerium der Finanzen

  • Online transactions, Bavaria-wide
  • Online transactions, 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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