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Apply for permission to handle energy products

If you handle energy products that still have to be taxed, you need a permit. Handling means, among other things, the production, storage, use, distribution or receipt of the energy products.

The permit entitles you to handle energy products that have not yet been taxed.
Energy products are, for example, fuels such as heating oil, natural gas or coal.

The examination for issuing a permit generally relates to your company in the case of traders. However, it can also refer to you personally, for example as a managing director, or to other persons in your company who are relevant to the tax.
If you handle energy products under energy tax law, you need a permit.

You can find examples under "Further notes".


  • You are fiscally reliable.
  • To the extent that you are required to do so, you keep proper records and prepare financial statements in a timely manner.
  • To the extent that you are required to do so, you keep voucher books and have records that you can present to the main customs office upon request.
  • If applicable, a security must be provided
  • Air carriers: If you use energy products to maintain or manufacture aircraft or certain engines and motors: Permission from the Federal Aviation Office, the responsible European Aviation Safety Agency or the Federal Office of Defense Technology and Procurement.