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Source: BUS Sachsen-Anhalt (Linie6PLus)

Report tax benefits and reliefs in energy and electricity tax law


Member States of the European Union (EU) must publish comprehensive information on their state aid. Many tax benefits and reliefs related to electricity and energy tax are considered state aid.

If you have received tax benefits and relief in this area, you must report them to the customs administration once a year.

  • You are active in the primary production of agricultural products and receive aid of more than EUR 60,000 per year, or
  • You are engaged in fishing or aquaculture and receive aid of more than EUR 30,000 per year, or
  • They work in other sectors and receive aid of EUR 200,000 per year or more.

Tax benefits with reporting obligation:

Tax exemption for

  • gaseous biofuels and bioheating fuels
  • Installations with a nominal electrical output of more than 2 megawatts from renewable energy sources for pure self-consumption or self-consumption,
  • Plants from renewable energy sources or highly efficient CHP plants, each with a nominal electrical output of up to 2 megawatts and withdrawal for self-consumption or power to end consumers in a spatial context.

Tax reductions for:

  • beneficiary installations for the production of electricity or combined heat and power (CHP);
  • the transhipment of goods in seaports,
  • transport by trolleybuses or railways,
  • Shore power supply for ships.

Tax relief with reporting obligation for:

  • Own consumption
  • Partial tax relief for the combined generation of power and heat
  • complete tax relief for the combined generation of power and heat
  • Companies for business purposes (energy tax)
  • Companies in special cases
  • Public Transport
  • Agricultural and forestry enterprises (gas oil)
  • Agricultural and forestry enterprises (biofuels)
  • Companies for business purposes (electricity tax)
  • Waiver, reimbursement or remuneration in special cases
  • Electricity from renewable energy sources
  • Electricity from high-efficiency CHP plants
  • the shore power supply of ships

No documentation is required.

There are no costs.

You must report the tax benefits and relief by June 30 of the following year.

1 day to 6 months

Directorate General of Customs (GZD)

Forms available: No
Written form required: No
Informal application possible: No
Personal appearance required: No
Online services available: Yes

You can report tax benefits and reliefs in energy and electricity tax law online.

  • Register with the Customs Citizen and Business Customer Portal.
  • Under "Services", select the item "Recording of tax benefits in accordance with EnSTransV".
  • Log in to the EnSTransV registration portal online.
  • Provide the required information and, if necessary, upload the required documents.
  • Submit the report online.
  • You will receive a confirmation of transmission.
  • If further information or documents are required, the responsible main customs office will contact you.

In the citizen and business customer portal, you can track the status of a submitted report, for example "in progress" or "completed".

There are no clues or peculiarities.

Federal Ministry of Finance (BMF)

The text was automatically translated based on the German content.

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