For Citizens - Service Finder
Apply for a refund, remission or reimbursement of beer tax
A relief from the beer tax is possible if the beer has been demonstrably taxed, but is later used for a purpose that justifies a relief.
Relief is possible in the following cases:
- They transport beer that has already been taxed commercially to other European Member States, where it is taxed in accordance with the regulations applicable there.
- They take taxed beer into a tax warehouse. A tax warehouse is a place approved by the main customs office where the products may be manufactured, processed, processed, stored, received or dispatched. Examples:
- You take beer back to your business (return beer) because it has been rejected by the recipient due to defects.
- You take already taxed third-party beer into your tax warehouse.
- They destroyed the beer under the supervision of the tax authorities outside a tax warehouse.
Tax relief can mean:
- The tax that has already been incurred but has not yet been paid will be waived. You can only submit the corresponding application if you are also liable for tax on the goods in question.
- The tax already paid will be refunded to you. You can also only submit this application if you are also liable for tax on the goods in question.
- You are not the person liable for payment of the tax who has already paid the tax, but another person liable for the tax has paid the tax on the goods. Upon request, you will be reimbursed for the tax.
You must apply for tax relief in writing:
If you had taxed the beer yourself, apply for the tax waiver or refund as part of your monthly tax return.
- Download the form "Monthly tax declaration/discharge declaration for beer" (Form 2074) via the website of the General Directorate of Customs.
- Enter the exculpatory processes and fill in the systems completely.
- Send a discharge declaration by post to your locally responsible main customs office.
- The Hauptzollamt examines the discharge. You will receive a notification with the result of your application.
If you include beer in your tax warehouse that someone else had taxed, or if you want to transport taxed beer to other European Member States.
- Download the form "Confirmation of Taxation" (Form 2735) via the website of the General Directorate of Customs.
- Fill out the form and the attachments in full and send them by post to your local main customs office.
- The Main Customs Office shall verify the information. You will receive a notice confirming the taxation already paid.
If you wish to benefit from tax relief for taxed beer transported to other Member States not only occasionally, please notify your competent main customs office in advance.
- Load the forms
- (Notification of the use of a tax relief on the movement of excise goods for consumption free movement to other Member States) (Form 2756) and
- "Assortment List - Attachment to Form 2756" (Form 2757)
via the website of the Directorate General of Customs.
- Fill out the form and the attachment – list of the type of beer and its original wort content according to Grad Plato – in full and send it by post to your local main customs office.
- The Main Customs Office shall verify the information. You will receive a notification with the result of your report.
The main customs office is responsible, from whose district you operate your business or, if you do not operate a company in whose district you are resident. If your company is operated from a place outside Germany or if you do not have a place of residence in Germany, the main customs office is locally responsible, in whose district you make your first tax appearance.
- They prove that the beer was taxed.
- When taking back self-taxed beer: You immediately enter the admission to your tax warehouse in the beer tax book.
- When taking in taxed third-party beer: You have obtained the consent of the main customs office in advance.
- When transporting taxed beer to European Member States, the following additional evidence must be provided:
- The third copy of the simplified accompanying document confirmed by the recipient under the so-called System Directive.
- The proof of taxation from the other Member State.
There are no costs for you.
There are no deadlines for you.
Usually 3 to 10 days, depending on the complexity of the case.
Forms: yes
Online procedure possible: no
Written form required: yes
Personal appearance required: no
- Objection.
Detailed information on how to file an objection can be found in your tax assessment.
- Action before the Finance Court
not applicable
The text was automatically translated based on the German content.
Federal Ministry of Finance
Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)