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Source: BUS Sachsen-Anhalt (Linie6PLus)

Apply for suspension or exemption for beer tax

Description

If you manufacture, process, process, store or receive or ship beer, you can apply for a permit for suspension or exemption from tax.

In the case of a tax suspension, the sparkling wine tax does not arise at all. It is also subject to fiscal supervision. In principle, the following applies: You may produce and use beer within Germany or receive and ship it within Germany and the EU.

Under certain conditions, you can send or receive beer unencumbered for tax purposes in the so-called "tax suspension procedure". This option is only open to you if you are a trader and at the same time the owner of a tax warehouse or alternatively have a permit as a registered consignor or registered recipient.

Tax suspension:

  • As a tax warehouse holder, you may manufacture, process or process, transfer and fill beer under tax suspension, prepare it ready for sale, store, receive and ship it without the beer tax initially being incurred. For this you need to apply for a permit.
    In the tax warehouse, you may also use beer under tax suspension for the production of beverages not subject to beer tax.
    The change in the quantity or original wort content also constitutes a manufacturing act if the taxable amount changes as a result.
     
  • As a registered consignee, you may receive beer at your establishment under suspension of tax for commercial purposes if the beer was dispatched from a tax warehouse in another Member State or from the place of importation Member State.
  • As a registered consignor, you may send beer from the place of import under tax suspension for commercial purposes.

Note: In principle, carriage is only considered to be carried out under suspension of tax if it is carried out with the electronic administrative document (e-VD) in the electronic procedure EMCS (Excise Movement and Control System).

Tax exemption:

  • As an operation of a user, you may in certain cases use excise beer for commercial purposes tax-free.

You must apply for permission in writing.

  • Download and fill out the form on the customs website. Please note existing filling instructions.
  • Print out the completed form and add the necessary documents.
  • Submit the application documents to the responsible main customs office.
  • You will receive permission or, if necessary, information about the rejection of your application by post.
  • You are the holder of the tax warehouse,
  • registered consignee, registered consignor or user

If you wish to apply for a permit as a tax warehouse holder, you must attach the following documents in duplicate, among others:

  • an up-to-date extract from the register of companies that are entered or entered in the commercial or cooperative register,
  • site plans of the premises of the requested tax warehouse, indicating the addresses and the functions of the rooms, areas and facilities,
  • a declaration of operation with the description of the operations relating to the production, treatment or processing, transfer and filling and storage of the goods in the requested tax warehouse.

If you wish to apply for a permit as a registered recipient who receives not only occasionally, you must attach the following documents in duplicate:

  • an up-to-date extract from the register of companies that are entered or entered in the commercial or cooperative register,
  • a site plan with the requested place of receipt in the establishment with an indication of the address,
  • a presentation of the accounts of the receipt and whereabouts of the beer or mixed beer drinks,
  • a list of the tax brackets of the beers to be included in the establishment,
  • List of goods.

If you wish to apply for a licence as a registered consignor, you must always attach the following documents in duplicate:

  • an up-to-date extract from the register of companies that are entered or entered in the commercial or cooperative register,
  • a list of the places of import at the time of receipt of the beer or mixed beer drinks from third countries or territories;
  • a presentation of the records of dispatch and whereabouts of the beer or mixed beer drinks,
  • List of goods.

If you wish to apply for tax-free  use for commercial purposes, you must attach the following documents in duplicate, as long as there is no general permission for use:

  • an up-to-date extract from the register of companies that are entered or entered in the commercial or cooperative register,
  • for companies that are not registered in the register: a current copy of the business registration and - in the case of multi-partnership companies - a current copy or transcript of the shareholders' agreement
  • a plan of the establishment in which the places of storage and use of the goods applied for are marked, together with the addresses,
  • in the case of pharmaceutical manufacturers: a copy of the manufacturing authorisation under pharmaceutical law,
  • in the case of pharmacies: a copy of the operating licence at pharmacies,
  • a declaration of operation of the exact purpose and manner of use.

The Hauptzollamt may request further information and documents if they appear necessary to secure tax revenue or to carry out tax supervision.

Applications  for permission must be submitted in advance or before the planned start of operations to the responsible main customs office according to an officially prescribed form.

basically 6 weeks

Forms:

  • Form 2000 "Application for a permit as a tax warehouse holder for beer";
  • Form 2001 "Declaration of Operation for a Tax Warehouse";
  • Form 2736 "Application - registered consignor (excluding energy products)";
  • Form 2737 "List of goods - registered consignor (excluding energy products)"
  • Form 2728 "Application - registered consignee (excluding energy products) in individual cases";
  • Form 2745 "Application - registered consignee (permanent permit, excluding energy products)";
  • Form 2746 "List of goods - registered consignee (excluding energy products)"
  • Form 2740 "Application – Tax-Free Use"
  • Form 2741 "Declaration of Operation – Appendix to Form 2740"

Online procedure possible: no
Written form required: yes
Personal appearance required: no

The text was automatically translated based on the German content.

Federal Ministry of Finance

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