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Source: BUS Sachsen-Anhalt (Linie6PLus)

Apply for tax exemptions for energy tax


If you produce, store or trade in fuels or heating fuels, this may be possible on request under certain conditions without a burden of energy tax. In certain cases, however, this only postpones the tax incurrence for a limited period of time.

If you consume energy products  , this is generally taxed. This concerns

  • Petrol
  • Diesel fuel
  • light and heavy fuel oil,
  • LPG
  • Biodiesel and
  • vegetable oil (if intended for use as a fuel or heating fuel),
  • Natural gas
  • Coal.

A tax exemption, suspension or tax relief may be claimed, for example:

  • to promote environmentally friendly energy sources and means of transport
  • in the manufacture of energy products
  • when used for non-energy purposes
  • when shipping energy products to other companies in Germany or other EU countries, or
  • to protect the economy from competitive disadvantages.

For this purpose, an application is required, which must be approved in writing by the locally competent main customs office.

In principle, proof of entrepreneurial status (e.g. extract from the commercial register, commercial accounting) and, if necessary , deposit of security in cash or as a bank guarantee are required.

However, there is also the possibility of receiving a tax relief afterwards. Which variant would be more advantageous should be discussed in advance with the responsible main customs office.

  • They must be fiscally reliable.
  • You must keep proper commercial books and prepare timely financial statements.
  • Where appropriate, they must be able to provide security in cash or as a guarantee for the tax equivalent of two months.
  • You must clearly state in the application which energy products you want to manufacture, store or ship and whether you intend to bring an energy product abroad.
  • an up-to-date extract from the register of companies registered in the trade, cooperative or association register,
  • a map showing the place of storage for the energy products,
  • if applicable, illustration of the individual pipelines and systems including taps on the premises to be used for the energy products,
  • presentation of the record of receipt and fate of the energy products,
  • Presentation of the quantity determination for the energy products,
  • Description of the exact activity of the company as well as the use of the energy products in the company.
  • The list of the required documents always depends on the respective facts.
  • Please ask the main customs office responsible for you if you need to submit any further documents. Describe your facts in detail again. In principle, you can also find information on the required documents in the application form.

The Energy Tax Act regulates different application deadlines depending on the underlying facts. For detailed information, you should contact the main customs office responsible for you locally.

A statement about the processing time is not possible due to the diversity of the possible facts. However, further information may be provided by the locally competent main customs office.

The contact person is the locally responsible main customs office. This can be requested online via the service search or by telephone via the central information of the customs .

  • Forms: Depending on the facts, a large number of forms come into question here, which differ accordingly very much. These can be found on the customs website under Forms and leaflets.
    You can request the correct form in advance from the main customs office responsible for you locally.
  • Online procedure: no
  • Written form: yes
  • personal appearance necessary: no
  •  In consultation with the main customs office responsible for you, download the correct form for your situation online and print it out.
  • Fill in the form and add the necessary evidence.
  • Please note the completion instructions in the form.
  • Sign the completed form.
  • Submit the application documents to the main customs office responsible for you.
  • You will receive a corresponding notification by post. In the case of tax relief, no notice can be issued, you will receive - if no errors are found in your application - only the relief amount previously calculated by yourself.

The excise duty rates can be viewed on the website of the Customs Administration. As a company subject to excise duty, you will receive one or more excise duty numbers from the Customs Administration.

Federal Ministry of Finance

The text was automatically translated based on the German content.

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