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Source: BUS Sachsen-Anhalt (Linie6PLus)

Apply for a tax suspension or exemption for beer tax

Description

If you produce, process, process, store or receive or ship beer, you can apply for a permit to suspend or exempt from tax.

In the event of a tax suspension, the sparkling wine tax does not arise at all. It is also subject to tax supervision. As a general rule, you may produce and use beer within Germany or receive and ship beer within Germany and the EU.

Under certain conditions, you can ship or receive beer tax-free under certain conditions under the so-called "tax suspension procedure". This option is only available to you if you are a trader and at the same time the owner of a tax warehouse or if you have an alternatively a permit as a registered consignor or registered recipient.

Tax suspension:

  • As a tax warehouse owner, you may produce, process or process, refill and bottle beer, prepare, store, receive and ship beer under tax suspension without the beer tax being incurred first. You must apply for a permit to do so.
    In the tax warehouse, you may also use beer under tax suspension for the production of non-beer-taxed beverages.
    The change in quantity or wort content is also an act of manufacture if the taxbase changes as a result.
  • As a registered recipient, you may receive beer on your premises under suspension of tax for commercial purposes if the beer has been dispatched from a tax warehouse in another Member State or from the place of importation Member State.
  • As a registered consignor, you may ship beer from the place of importation for commercial purposes under suspension of tax.

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

Tax exemption:

  • As the user's business, 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 the completed form and add the necessary documentation.
  • Submit the application documents to the competent main customs office.
  • You will receive permission or, if necessary, information about the rejection of your application by post.
  • You are tax warehouse holders,
  • registered recipient, registered consignor or user

If you wish to apply for a licence as a tax warehouse owner, you must, among other things, include the following documents in duplicate:

  • a current extract of registers for companies which are entered or registered in the commercial or cooperative register;
  • location plans of the premises of the tax warehouse requested, indicating the addresses and the functions of the premises, areas and facilities,
  • a declaration of operation describing the operations relating to the manufacture, working, processing, conversion, bottling and storage of the goods in the tax warehouse requested.

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

  • a current extract of registers for companies which are entered or registered in the commercial or cooperative register;
  • a site plan with the requested place of reception on the holding, indicating the address,
  • a presentation of the accounts of the reception and whereabouts of the beer or mixed beer drinks;
  • a list of the tax classes of the beers to be put into operation,
  • List of goods.

If you wish to apply for a registered consignor permit, you must in principle include the following documents in duplicate:

  • an up-to-date extract of registers of undertakings which are entered or registered in the commercial or cooperative register;
  • a list of places of importation at the time of receipt of beer or mixed beer beverages from third countries or third countries,
  • a representation of the records of the 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 include the following documents in duplicate as long as there is no general permission to use:

  • a current extract of registers for companies which are entered or registered in the commercial or cooperative register;
  • in the case of companies which are not registered by register: an up-to-date copy of the trade declaration and- in the case of multi-person companies - a current copy or minutes of the partnership agreement
  • a plan of the establishment in which the requested storage and use locations of the goods are drawn, indicating 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 statement of operation on the exact purpose and manner of use.

The Main Customs Office may request further information and documentation if it appears necessary to secure tax revenue or to carry out tax supervision.

You must submit the applications for a permit in advance or before the planned start of operations to the competent main customs office in accordance with the officially prescribed form.

basically 6 weeks

Forms:

  • Form 2000 "Application for permission as a tax warehouse holder for beer";
  • Form 2001 "Operating declaration 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 recipient (excluding energy products) on a case-by-case basis";
  • Form 2745 "Application - registered recipient (permanent permit, excluding energy products)";
  • Form 2746 "List of goods - registered recipient (excluding energy products)"
  • Form 2740 "Application - Tax-free use"
  • Form 2741 "Operating Declaration - Appendix to Form 2740"

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

Form 2000 "Application for permission as a tax warehouse holder for beer"Link: Forms and fact sheets on the customs website

The text was automatically translated based on the German content.

The text was automatically translated based on the German content.

Federal Ministry of Finance

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