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Source: BUS Sachsen-Anhalt (Linie6PLus)

Authorisation to act as a tax representative

Description

As a tax representative, you represent an air carrier in fulfilling its fiscal rights and obligations under the Aviation Tax Act.

As a tax representative, you must fulfil the obligations of the air carrier as though they were your own. You have the same rights and obligations as the carrier you represent. Together with the air carrier you represent, you are jointly and severally liable for the aviation tax.

You may act as tax representative for several air carriers.

To safeguard the tax revenue, you must notify the main customs office, in writing and without delay, of any changes in your circumstances, as well as over-indebtedness, imminent or actual insolvency, suspension of payments and submission of the application to initiate insolvency proceedings.
 

  • You have your place of business in Germany in accordance with § 11 of the German Tax Code.
  • There are no concerns about your tax reliability.
  • Insofar as you are obliged to do so under the German Commercial Code or the German Tax Code, you must keep proper commercial accounts and draw up timely financial statements.
  • You are engaged in a commercial or professional activity (not a private individual).

You must enclose with your application for authorisation:

for unregistered companies:

  • a copy of the latest acknowledgment of business registration

for companies entered in the register of companies, cooperatives or associations:

  • an up-to-date extract from the register

for companies or firms constituted under civil law:

  • a copy of the up-to-date articles of association (if available)

At the request of the main customs office, the applicant must provide further information if this is deemed necessary to safeguard tax revenue or for fiscal control.
 

The main customs office, in whose district your company is established, is responsible for issuing a tax representative authorisation.

Search for customs offices

https://www.zoll.de/DE/Service/Dienststellensuche/Startseite/dienststellensuche_node.html

Questions on legal and technical issues for companies
Central information
Monday to Friday: 8.00 a.m. to 5.00 p.m.
Tel. +49 (0)35144834-520
Email: info.gewerblich@zoll.de
Fax +49 (0)35144834-590
Postal address:
Generalzolldirektion Zentrale Auskunft
Postfach 10 07 61
01077 Dresden

  • Forms: yes
  • Form 1162 – Application for authorisation to act as an air carrier tax representative https://www.formulare-bfinv.de/printout/1162.pdf
  • Can I do it online? No
  • Do I need to do it in writing? Yes
  • Do I need to attend in person? No
     

If you wish to apply for authorisation to act as a tax representative:

  • Download and fill in the form ‘Application for authorisation to act as an air carrier tax representative’ on the customs website.
  • The application must contain:
    • name of the applicant;
    • place of business or residence;
    • legal form;
    • place where the accounts are kept, if different; and
    • tax number at the tax office and, if issued, the VAT number.
  • Submit the form to the competent main customs office.
  • You will then receive a written notification.
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