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Source: BUS Sachsen-Anhalt (Linie6PLus)

Apply for tax exemptions for energy tax


If you produce, store or trade fuels or heating fuels, you may be able to do so on request under certain conditions without being subject to an energy tax burden. In certain cases, however, this only postpones the creation of taxes.

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

  • Gasoline
  • Diesel fuel
  • light and heavy heating 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 context of the production of energy products
  • used for non-energy purposes
  • when sending energy products to other companies in Germany or to other EU countries, or
  • to protect the economy from competitive disadvantages.

This requires an application, which must be approved in writing by the local main customs office.

In principle, this requires proof of business status (e.g. commercial register extract, commercial accounting) and, where applicable, deposit of a security in cash or as a bank guarantee.

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

  • In consultation with the local main customs office, download the correct form for your situation online and print it out.
  • Fill in the form and add the necessary evidence.
  • Observe the fill instructions in the form.
  • Sign the completed form.
  • Submit the application documents to the main customs office responsible for you.
  • You will receive a notification by post. In the case of tax relief, no communication can be created, if no errors are found in your application, you only receive the relief amount that you have calculated yourself beforehand.

The contact person is the local competent main customs office. This can be requested online via the search for services or by telephone via the customs headquarters.

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  • They must be tax-reliable.
  • You must properly keep commercial books and prepare timely annual accounts.
  • They must be able to provide a 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 produce, store or ship and whether you intend to transport an energy product abroad.
  • an up-to-date register of companies registered in the trade, cooperative or association register,
  • a site plan with the storage location for the energy products,
  • where appropriate, a presentation of the individual pipelines and installations, including tapping points on the premises, to be used for the energy products,
  • presentation of the record of reception and whereabouts of energy products,
  • Presentation of the quantity determination for energy products,
  • Description of the exact activity of the company and the use of energy products on the holding.
  • The list of the required documents always depends on the relevant facts.
  • Please ask the main customs office responsible for you if you need to submit further documents. Describe your facts in detail. 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, please contact the main customs office responsible for you.

It is not possible to say how long it takes to process the situation due to the diversity of the possible facts. However, further information may be provided by the local main customs office.

  • Forms: Depending on the facts, a large number of forms are eligible, which are therefore very different. These can be found on the customs website under forms and leaflets.
    You can ask the correct form in advance at the main customs office responsible for you.
  • Online procedure: no
  • Written form: yes
  • personal appearance necessary: no
Forms and fact sheets on the customs website

The excise duty rates can be found on the website of the customs administration. As an excise company, you receive one or more excise duty numbers from the customs administration.

Rates of excise duty on the customs website

The text was automatically translated based on the German content.

Federal Ministry of Finance

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