Declare the amount of electricity in your tax return and calculate the electricity tax yourself
Description
The electricity tax is an excise tax levied on electricity. The electricity tax is also a self-assessment tax. This means that anyone who has to pay the tax as a tax debtor must submit a tax return to the responsible main customs office and calculate the electricity tax themselves (tax return).
As a rule, electricity is taken from the supply network by an end consumer for consumption. The tax arises at the time of withdrawal (consumption). The electricity supplier must then pay the electricity tax for this electricity as the tax debtor, and passes on the costs to consumers via the electricity price as part of the bill.
If the electricity supplier withdraws electricity from the supply grid for self-consumption, it must also pay electricity tax.
Anyone who generates electricity for self-consumption as a self-generator must also pay the electricity tax for the electricity they consume themselves. However, this only applies if there is no tax exemption for the self-generated and used electricity (for example, in the case of small photovoltaic (PV) rooftop systems or combined heat and power (CHP) systems).
You must pay the electricity tax unsolicited and on time. Otherwise, you will have to reckon with late payment penalties.
You must declare the electricity tax if you are liable for tax within the meaning of the law. You are liable for payment of tax if you
- have supplied electricity as an electricity supplier to consumers who have taken that electricity from the supply network in order to consume it, or if you
- have taken electricity from the supply grid as an electricity supplier in order to consume it themselves.
- The tax debtor is usually the supplier, who then passes on the costs to consumers via the electricity price as part of the bill.
- have produced electricity for self-consumption as self-producers, and
- have used up their self-generated electricity and
- there was no tax exemption for the self-consumed electricity.
- purchase electricity as a final consumer from an area outside the German tax territory (Federal Republic of Germany excluding the territory of Büsingen and excluding the island of Heligoland) without a contract with a German electricity supplier.
- In this case, you will have to pay the electricity tax yourself for the quantities of electricity you have taken from the German supply network.
- have illegally withdrawn electricity from the supply network, i.e. without the knowledge of the grid operators and electricity suppliers.
Apart from Form 1400, no other documents are usually required. However, the person liable for payment of the tax must keep records of the quantities of electricity and keep the documents proving the withdrawal and present them in the event of an eventual audit.
Depending on whether you want to register the electricity tax annually or monthly, you will have to observe different deadlines:
- In the case of an annual electricity tax return: You must submit the tax return by 31 May of the year following the year in which the tax is generated (consumption). The self-calculated amount must be paid by June 25 this year.
- In the case of a monthly electricity tax return: You must submit the tax return by the 15th day of the month following the month in which the tax is generated (consumption). The self-calculated amount must be paid by the 25th day of this month.
- If the electricity has been withdrawn or passed on without permission, illegally or improperly: You must submit the tax return immediately, i.e. without undue delay. The self-calculated amount is to be paid immediately.
between 1 day and 6 months
Forms: yes
Online procedure possible: no
Written form required: yes
Personal appearance required: no
To file the tax return, you must use the officially prescribed form:
- Go to the website of the German customs and from there call up the form "Electricity tax declaration and/or declaration of tax-free electricity quantities" (Form 1400). You can fill out the form directly on your computer.
- Print out the fully completed form and, if necessary, attach the required documents.
- Sign the completed form and submit it to your local main customs office. The main customs office will check your tax return and send you a notice if your calculations were incorrect or something is unclear. If your calculations are correct, no notification will usually be sent to you.
- Pay the amount calculated by yourself or stated in the tax assessment notice of the main customs office on time.
The main customs office from whose district you operate your business or, if you do not operate a business, in whose district you reside, 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 appear for tax purposes for the first time is locally responsible.
Federal Ministry of Finance
The text was automatically translated based on the German content.
