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Pay coffee tax

The coffee tax is a tax levied on coffee and coffee-containing goods within the meaning of the law. These include, but are not limited to:

  • Roasted coffee
  • instant coffee
  • Cappuccino
  • Cáfe au lait
  • Espresso
  • Mocha
  • Latte Macchiato - certain coffee-containing confectionery

You may produce, process, process, store, receive or ship coffee in a tax warehouse without first incurring taxes. A tax warehouse must be approved by the main customs office.
The tax arises as soon as the coffee is taken from the tax warehouse or coffee-containing goods are produced there. In addition, the tax arises, among other things, if you

  • produce goods with untaxed coffee without permission from the Hauptzollamt, or
  • give the coffee to persons without permission for tax-free commercial use of coffee, or
  • Import coffee or coffee-containing goods from another country into Germany or transport them for commercial purposes.

The amount of the tax is calculated according to the type and quantity of coffee or the coffee content in goods. The tax rate is EUR 2.19 per kilogram for roasted coffee and EUR 4.78 per kilogram for soluble coffee. If coffee-containing goods are transported to Germany, flat-rate tax rates apply depending on the content of roasted coffee or soluble coffee in the goods.
If you have to pay the tax, you must file a tax return without being asked. If you do not want to pay coffee tax at first, you need a permit from the main customs office.

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

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