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Apply for permission to handle energy products

The permit entitles you to handle energy products that have not yet been taxed.
Energy products are, for example, fuels and heating fuels such as heating oil, natural gas or coal.

The examination for the granting of a permit generally refers to your companies in the case of traders. However, it can also refer to your person, for example as a managing director, or to other tax-relevant persons in your company.
If you handle energy products under energy tax law, you need a permit.

Examples are listed below:

  • They produce energy products.
  • They store energy products.
  • They use energy products for purposes other than heating or fuels.
  • They use energy products as samples for testing purposes.
  • You ship energy products, for example on behalf of a company.
  • They receive energy products dispatched from a tax warehouse in another Member State or from a place of import in another Member State.
  • They run a coal plant or supply coal.
  • You use coal in your company, for example to make a product.
  • You use natural gas in your plant, for example to manufacture a product.
  • They operate commercial shipping and use the energy products
    • for the maintenance of watercraft.
    • for the manufacture of watercraft.
  • You use watercraft
    • for sea rescue.
    • as an authority for official purposes.
  • They operate commercial aviation and use energy products, such as heavy fuel oils, under certain conditions
    • as aviation fuel.
    • as an aviation turbine fuel.
    • for the maintenance of aircraft.
    • for the development and manufacture of aircraft.
  • You use aircraft
    • for air rescue.
    • as an authority for official purposes.

In all cases, you need a written permission from the main customs office responsible for you. Permission will be granted to you subject to revocation.
Before obtaining a permit, the main customs office generally checks whether certain requirements are met, for example with regard to tax reliability, accounting and the technical equipment in your company.

Process flow

The application for permission is in principle informal and in writing, except in the case of use by air carriers. Please always provide the following information and attach the necessary documents:

  • Name, address and legal form of the applicant
  • Tax number of the applicant at the responsible tax office
  • Type of energy product according to the name in the law and the intended use
  • Statement as to whether similar taxed energy products are traded, stored or used

As an air carrier:

  • Download the appropriate form on the website of the Customs Administration:
    • Application for a permit for tax-free use of aviation energy products (Form 1160)
    • Application for a one-time permit for the tax-free use of aviation energy products (Form 1161)
  • Fill out the form and attach the required documents.
  • Submit the documents by post to your locally responsible main customs office.
  • The Main Customs Office will check your documents.
  • You will receive a notice with permission and a permit or rejection.

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.

Requirements

  • They are tax-reliable.
  • If you are obliged to do so, keep a proper book and prepare annual financial statements in good time.
  • If you are obliged to do so, you keep specimen books and have records that you can present to the main customs office on request.
  • where applicable, a security must be provided
  • Air carrier: If you use energy products for the maintenance or manufacture of aircraft or certain engines and engines: Approval from the Federal Aviation Office, the responsible European Aviation Safety Agency or the Federal Office for Defence Technology and Procurement

Which documents are required?

In your particular case, you enclose the following documents with the informal application:

If you want to manufacture energy products under tax suspension:

  • a description of the production facilities, the deposits, the taps and the rooms connected to or adjacent to them
  • a site and pipeline plan (in 2 copies)
  • a declaration of operation with description
    • the manufacturing process,
    • the raw materials to be processed,
    • the products to be manufactured and their characteristics relevant to the tax, and
    • of by-products and waste.

(Supplement the declaration of operation with a schematic representation if necessary for understanding.)

  • a representation of quantity determination and manufacturing accounting
  • Companies registered in the register of trade, cooperatives or associations: an up-to-date extract from the register

If you want to store or dispose of energy products under tax suspension:

  • a description of the production facilities, the deposits, the taps and the rooms connected to or adjacent to them
  • a site and pipeline plan (in 2 copies)
  • a presentation of quantity determination and accounting
  • Companies registered in the register of trade, cooperatives or associations: an up-to-date extract from the register

If you become an agent of a mail order company:

  • Companies registered in the register of trade, cooperatives or associations: an up-to-date extract from the register

If you, as the owner of a coal company or as a coal supplier, want to purchase coal untaxed:

  • a description of the premises and storage facilities and the premises connected to or adjacent to them
  • a plan of the plant in which the facilities for the storage of untaxed coal are identified (in 2 copies)
  • a presentation of the accounts relating to the purchase and disposal of coal
  • a representation of quantity determination
  • Companies registered in the register of trade, cooperatives or associations: an up-to-date extract from the register
  • where applicable, the declaration of appointment of a representative in which he has given his consent

If you want to use coal tax-free:

  • a description of the premises and storage facilities and the premises connected to or adjacent to them
  • a plan of the plant in which the facilities for the storage of tax-free coal are identified (in 2 copies)
  • a declaration of operation detailing the use of coal
  • a description of the economic activities of your company according to an officially prescribed form, according to the law, coal is to be used tax-free for certain processes and procedures. (The description must allow the main customs office to assign your company to the manufacturing industry.)
  • a presentation of the accounts relating to the purchase and use of the tax-free coal
  • Companies registered in the register of trade, cooperatives or associations: an up-to-date extract from the register
  • where applicable, the declaration of appointment of a representative or management in which they give their consent

If you want to use or distribute liquefied natural gas:

  • a description of the premises and storage facilities and the premises connected to or adjacent to them
  • a plan of the plant in which the deposit for the liquefied natural gas is identified (in 2 copies)
  • a declaration of operation detailing the use of the natural gas
  • a presentation of the accounts relating to the use or distribution of the tax-free natural gas
  • Companies registered in the register of trade, cooperatives or associations: an up-to-date extract from the register
  • where applicable, a declaration of appointment of a representative or management

If you use or distribute energy products other than coal and natural gas:

  • a description of the premises and storage facilities and the premises connected to or adjacent to them
  • a plan of the plant in which the storage facility for the energy products is identified (in 2 copies)
  • a declaration of operation detailing the use of the energy products; in it you must indicate
    • whether and how unused energy products should continue to be used during use, and
    • whether energy products are obtained or recovered during use and how they are to be used
  • a presentation of the accounts relating to the use or distribution of the tax-free energy products

If you use or distribute the energy products in the context of commercial aviation:

  • If you transport people or property commercially:
    • Approval as an air carrier and indication of all subsequent amendments and all decisions of the aviation authority relating to the company
    • in other cases: a description of the subject matter of the service operation and proof of professionalism
    • a declaration containing information on the aircraft, broken down by aircraft type and registration plate
    • Proof of eligibility for use
    • Proof of airworthiness certificates of aircraft
  • If you use energy products to maintain aircraft or in the design and manufacture of aircraft:
    • Approval by the Federal Aviation Office, the responsible European Aviation Safety Agency or the Federal Office for Defence Technology and Procurement
  • Companies registered in the register of trade, cooperatives or associations: an up-to-date extract from the register
  • where applicable, a declaration of appointment of a representative or management in which they give their consent

What are the fees?

There are no costs for you.

What deadlines do I have to pay attention to?

You must apply for permission before handling energy products.

Processing duration

Processing usually takes 1 to 8 weeks.

Applications / forms

  • Forms: no. For air carriers: yes.
  • Online procedure possible: no
  • Written form required: yes
  • Personal appearance required: no

Application for a permit for tax-free use of aviation energy products (Form 1160)

Application for a one-time permit for the tax-free use of aviation energy products (Form 1161)

Appeal

  • Objection
  • Action before the Finance Court
  • An objection can be lodged against the tax declaration or a decision of the main customs office within 1 month and, if necessary, an action before the tax court may also be conducted in the further proceedings. For details, please contact the main customs office responsible for you or your legal counsel.

Author

The text was automatically translated based on the German content.

Technically approved by

Federal Ministry of Finance

Professionally released on

24.02.2021

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

Further Links

Single points of contact of the state of Lower Saxony, Single points of contact of the countries of Europe, advice and assistance for EU citizens and their families.