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Appointment of tax representatives

Do you want your company to be represented by a tax representative? Then you can appoint people who belong to your company as tax representatives. To be appointed, you submit an application to the main customs office responsible for you, which must approve the appointment.

Tax representatives represent your company in the fulfillment of tax obligations for goods subject to excise duty in a tax warehouse, for example.

In addition, tax representatives can for example

  • submit the tax return or
  • be contact persons for the main customs office.

The appointment of tax representatives is only possible if they meet certain requirements. For example, they must

  • belong to your company and
  • agree to the appointment.

You can apply for tax representatives in accordance with the Aviation Tax Act in a different application procedure.

You can apply for the appointment of tax representatives online, by post or by fax.

If you want to apply for the appointment online:

  • Go to the customs portal.
    • To be able to use the customs portal, you must register once at
  • Log in with your access data for ELSTER (electronic tax return). As a private individual, you can also use the online ID function of your ID card or your BundID to register.
    • If you do not yet have an ELSTER account or BundID account, you will need to register separately once.
  • Complete the "Tax representative" form in the "Services" menu item and send it off.
  • The main customs office will check your order and send you the decision electronically.

If you want to apply for the order by post or fax:

  • Open the Forms Management System (FMS) of the Federal Ministry of Finance (BMF).
  • Download form 3700a. You will find the current version under Form ID 3700 (Appointment of tax representative / business manager). Select the option "Tax representative (Section 214 AO)". You will then be redirected to form 3700a.
  • Complete the form, sign it and the person to be appointed and send it to your main customs office. You can send the form by post or fax.
  • The main customs office will check your order and send you the decision by post.
  • In both cases, the person to be appointed may have to identify themselves to the main customs office responsible.

Locally competent main customs office

The person to be appointed must fulfill the following requirements:

  • They belong to your company.
  • They are capable and suitable to fulfill tax obligations due to their operational position and knowledge.
  • They must agree to the appointment.
  • The documents required depend on the scope of your application.

There are no costs.

There is no deadline.

It is not possible to give an average processing time. It depends on the circumstances of the individual case.

Forms available: Yes

Written form required: No

Informal application possible: Yes

Personal appearance necessary: No

Online services available: Yes


There are no indications or special features.

Federal Ministry of Finance (BMF)


The text was automatically translated based on the German content.

Data protection information

Landesbeauftragte für den Datenschutz Niedersachsen
Address: Prinzenstraße 5, 30159 Hannover
Telephone: +49 511 12045-00
Fax: +49 511 12045-99

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)