Applying for a refund, remission or reimbursement of beer tax

You can apply for tax relief by post or online:

Submit tax relief by post:

• If you have paid tax on the beer yourself, apply for tax remission or refund as part of your monthly tax return:
  • Download the form "Monthly tax return/relief declaration for beer" (form 2074).
  • Enter the transactions eligible for relief and complete the attachments in full.
  • Send the discharge declaration by post to your local main customs office.
  • The main customs office will check the discharge. You will receive a notification with the result of your application.
• If you include beer in your tax warehouse that someone else has taxed, or if you want to transport taxed beer to other European member states:
  • Download the form "Confirmation of taxation" (form 2735).
  • Complete the form and the attachments in full and send them by post to your local main customs office.
  • The main customs office will check the information. You will receive a notice confirming the taxation already paid.
• If you want to deliver taxed beer to other member states and would like to claim tax relief, you will need a permit as a certified consignor.
  • You must apply for this in advance at your local main customs office.
  • If you have already been granted a permit as a tax warehouse keeper or registered consignor, you only need to submit a notification to your local main customs office before shipping.

With your permit, you will receive an excise number as a certified consignor. The delivery must be made using a simplified electronic administrative document (v-e-VD) in the EMCS IT procedure. The EMCS (Excise Movement and Control System) is a computerized movement and control system for excisable goods. You will need your excise number as a certified consignor. Proceed as follows:

• Download the following forms from the website of the Directorate General of Customs:
  • "Certified consignor - application for a permit or notification of a tax warehouse keeper/registered consignor" (form 2742) and
  • "List of goods - certified consignor (excluding energy products) (attachment to form 2742)" (form 2743)
• Complete the forms in full and send them by post to your local main customs office.
• The main customs office will check the information, issue the permit as a certified consignor in writing or electronically and assign an excise number for your deliveries to other member states with v-e-VD.
• You can then apply for the corresponding tax relief using the following forms:
  • Download the forms "Monthly tax declaration for beer, application for relief from beer tax (relief declaration)" (form 2074)
  • Select the 2nd alternative "Application for relief from beer tax (relief declaration)" in the forms for the relief declaration.
  • If you have not paid tax on the beer yourself, enclose a confirmation of tax payment with your application:
    • Download the "Confirmation of taxation" form (form 2735) from the Customs Administration website.
    • Complete the form in full, attach the confirmation of taxation (if necessary) and the other required documents - as a certified consignor, for example, a printout of the v-e-VD entry declaration - and send it by post to your local main customs office.
    • The main customs office will check the information and send you a notification

Submit your declaration online:

• You can also complete and submit the beer tax relief forms online.
• Call up the online application on the customs portal on the Internet. This will guide you step by step through the necessary information, which you can enter electronically.
• Upload the required documents as a file and send the application.
• The main customs office will check your details and documents.
• You will receive a tax assessment notice.

The main customs office in whose district you operate your business or, if you do not operate a business, in whose district you have your place of residence, is responsible. If your company is operated from a location outside Germany or if you do not have a place of residence in Germany, the main customs office in whose district you first appear for tax purposes is responsible.

• You prove that the beer has been taxed.
• If you take back beer that you have paid tax on yourself:
  • You immediately enter the inclusion in your tax warehouse in the beer tax book.
• When receiving taxed third-party beer:
  • You have obtained the approval of the main customs office in advance.

• If you have paid tax on the beer yourself:
  • monthly tax declaration/relief declaration for beer (form 2074)
• If you are taking beer into your tax warehouse that someone else has taxed, or if you want to transport taxed beer to other European member states:
  • Taxation confirmation (form 2735)
• If you wish to claim tax relief for taxed beer transported to other member states on more than an occasional basis:
  • Notification of claiming tax relief on the movement of excise goods in free circulation to other Member States (Form 2756)
  • Product range list (Form 2757) - Annex to Form 2756

There are no costs for you.

7th day of the month following the accrual of the beer tax.

• §§ 24 bis 25 Biersteuergesetz (BierStG)
• §§ 42 bis 43 Verordnung zur Durchführung des Biersteuergesetzes (BierStV)

• Appeal.

You can find detailed information on how to lodge an objection in your tax assessment notice.

• Appeal to the tax court

There are no indications or special features.

The text was automatically translated based on the German content.