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Calculate and pay energy tax

As an excise duty, the energy tax is an indirect tax levied on energy products within the meaning of the Energy Tax Act. The energy tax is levied on all energy products that are tax objects within the meaning of the law, for example

  • Petrol
  • Fuel oil
  • Gas

The amount of the tax depends on the type and quantity of the energy products (taxable object). In addition, the calculation of the tax depends on the nature of the energy products and how you use them.
The energy tax is a self-assessment tax. This means that if you have to pay the tax as a tax debtor, you must submit a tax return to the responsible main customs office without being asked to do so and calculate the energy tax yourself. This is referred to as a tax declaration.
You may manufacture, process, process, store, receive or ship energy products in a so-called tax warehouse without first incurring taxes. A tax warehouse is a manufacturing plant or warehouse and must be approved by the main customs office.

As a rule, the tax arises as soon as the energy product is removed from the tax warehouse or removed for consumption within the tax warehouse.

You must also pay the tax if you

  • supply energy products contrary to their original intended purpose for motor use (for example: use of heating oil as a fuel) or use them as heating fuel,
  • manufacture energy products outside the tax warehouse and no exemption follows, or
  • keep labelled energy products (heating oil) available, delivered, carried or used as fuel.

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

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