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Apply for permission to handle energy products

  • Steuern und Abgaben

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.

  • Basic information

    This permit authorizes you to handle energy products that have not yet been taxed.
    Energy products include, for example, fuels and heating materials such as heating oil, natural gas, or coal.

    For business operators, the review for granting a permit generally pertains to your company. However, it may also pertain to you personally—for example, as a managing director—or to other individuals in your business who are relevant for tax purposes. 
    If you handle energy products as defined by energy tax law, you need a permit.

    Examples are listed below:

    • You manufacture energy products.
    • You store energy products.
    • You use energy products for purposes other than as heating or motor fuels.
    • You use energy products as samples for testing purposes.
    • You ship energy products, for example, on behalf of a company.
    • You receive energy products that were shipped from a tax warehouse in another Member State or from a place of import in another Member State.
    • You operate a coal mining operation or supply coal.
    • You use coal in your business, for example, to manufacture a product.
    • You use natural gas in your business, for example, to manufacture a product.
    • You operate a commercial shipping business and use the energy products
      • for the maintenance of watercraft.
      • to manufacture watercraft.
    • You use watercraft
      • for maritime search and rescue.
      • by government agencies for official purposes.
    • They operate commercial aviation and use energy products, such as heavy fuel oils, under certain conditions
      • as aviation gasoline.
      • as jet turbine fuel.
      • for the maintenance of aircraft.
      • for the development and manufacture of aircraft.
    • They use aircraft
      • for air rescue.
      • as a government agency for official purposes.

    In all cases, you need written permission from the main customs office with jurisdiction over you. The permission is granted subject to revocation.
    Before granting permission, the main customs office generally verifies whether certain requirements are met, such as those regarding tax compliance, bookkeeping, and the technical equipment at your facility.

    Requirements

    • You are tax-compliant.
    • To the extent that you are required to do so, you maintain proper records and prepare annual financial statements in a timely manner.
    • To the extent that you are required to do so, you must maintain receipt books and keep records that you can present to the Main Customs Office upon request.
    • If applicable, a security deposit must be provided
    • Airlines: If you use energy products for the maintenance or manufacture of aircraft or certain engines and motors: Approval from the Federal Aviation
    • Federal Aviation Authority, the competent European Aviation Safety Agency, or the Federal Office of Defense Technology and Procurement

  • Procedure

    Except when used by airlines, applications for a permit are generally informal and submitted in writing. Please always include the following information and attach the required documents:

    • Name, address, and legal form of the applicant
    • The applicant’s tax identification number with the relevant tax office
    • Type of energy product as defined by law, as well as its intended use
    • Statement indicating whether similar taxed energy products are traded, stored, or used

    For airlines:

    • Download the appropriate form from the Customs Administration’s website:
      • Application for a Permit for the Tax-Exempt Use of Energy Products for Aviation (Form 1160)
      • Application for a One-Time Permit for the Tax-Exempt Use of Energy Products for Aviation (Form 1161)
    • Fill out the form and attach the required documents.
    • Submit the documents by mail to your local Main Customs Office.
    • The main customs office will review your documents.
    • You will receive a notice granting the permit and a permit certificate, or a notice of denial.

    The competent authority is the main customs office in whose district you operate your business or, if you do not operate a business, in whose district you reside. If your business is operated from a location outside Germany or if you do not reside in Germany, the main customs office with jurisdiction is the one in whose district you first become subject to taxation.

    More information

    Appeal

    • Objection
    • Lawsuit before the Tax Court
    • An objection may be filed against the tax return or a decision by the Main Customs Office within one month, and, if necessary, legal action may also be brought before the Tax Court in subsequent proceedings. For details, please contact the Main Customs Office responsible for your case or your legal counsel.

  • Necessary Documents
    • If you wish to produce energy products under a tax suspension:
      • A description of the production facilities, storage areas, dispensing points, and the rooms connected to or adjacent to them
      • a site plan and piping diagram (in duplicate)
      • an operational statement describing
      • the manufacturing process,
      • the raw materials to be processed,
      • the products to be manufactured, along with their characteristics relevant for tax purposes, and
      • by-products and waste.

      (Supplement the business description with a schematic diagram if necessary for clarity.)

      • A description of the quantity determination and production accounting
      • Companies registered in the commercial, cooperative, or association registry: a current registry extract
    • If you wish to store or distribute energy products under tax suspension:
      • A description of the production facilities, storage areas, dispensing points, and the rooms connected to or adjacent to them
      • a site plan and piping diagram (in duplicate)
      • a breakdown of volume calculations and accounting records
      • Companies registered in the Commercial Register, Cooperative Register, or Association Register: a current extract from the register
    • If you become an agent for a mail-order company:
      • Companies registered in the commercial, cooperative, or association registry: a current registry extract
    • If you, as the owner of a coal business or a coal supplier, wish to purchase coal without paying taxes:
      • A description of the operating and storage areas and the rooms connected to or adjacent to them
      • a plan of the facility showing the areas used for the storage of untaxed coal (in duplicate)
      • a description of the accounting records for the receipt and distribution of coal
      • a description of the method used to determine quantities
      • Companies registered in the commercial, cooperative, or association registry: a current extract from the registry
      • if applicable, a declaration regarding the appointment of an authorized representative, in which the representative has given his or her consent
    • If you want to use coal tax-free:
      • A description of the operating and storage areas and the areas connected to or adjacent to them
      • a layout plan of the facility, indicating the facilities for the storage of tax-exempt coal (in duplicate)
      • An operational statement that precisely describes the use of the coal
      • A description of your company’s economic activities using the officially prescribed form, stating that, in accordance with the law, tax-exempt coal is to be used for specific processes and procedures. (The description must enable the Main Customs Office to classify your company as a manufacturing business.)
      • A statement of the accounting records regarding the procurement and use of the tax-exempt coal
      • Companies registered in the Commercial Register, Cooperative Register, or Association Register: a current extract from the relevant register
      • If applicable, a declaration regarding the appointment of an authorized representative or management, in which they declare their consent
    • If you use or distribute energy products other than coal and natural gas:
      • A description of the operating and storage areas and the areas connected to or adjacent to them
      • a layout plan of the facility showing the storage area for energy products (in duplicate)
      • an operational statement that precisely describes the use of the energy products
      • in it, you must specify
        • whether and how any unused energy products are to be reused during operation, and
        • whether energy products are produced or recovered during use and how they are to be used
      • a description of the record-keeping procedures regarding the use or distribution of the tax-exempt energy products
    • If you use or distribute energy products in the context of commercial aviation:
      • If you transport passengers or cargo for commercial purposes:
        • Air carrier certification, along with a list of all subsequent changes and all orders issued by the aviation authority pertaining to the company
        • In other cases: a description of the nature of the service operations and proof of commercial operation
        • A statement providing details on the aircraft, broken down by aircraft type and registration number 
        • Proof of authorization to operate the aircraft
        • Proof of the aircraft’s airworthiness certificates
      • If you use energy products to maintain aircraft or in the development and manufacture of aircraft:
        • Approval from the Federal Aviation Authority, the competent European Aviation Safety Agency, or the Federal Office of Defense Technology and Procurement
      • Companies registered in the Commercial Register, Cooperative Register, or Association Register: a current extract from the register
      • if applicable, a statement regarding the appointment of a representative or management, in which they declare their consent

  • Forms

  • Fees / Costs

    gebührenfrei

  • Deadlines & processing time

    What deadlines must be paid attention to?

    You must apply for the permit before you handle energy products.

    How long does it take to process

    1 week bis 8 weeks

  • Legal Bases

  • More Information

This page has been automatically translated by DeepL. We cannot guarantee that the translation is correct.

The official information in German is complete and correct. 23.07.2026

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