Apply for refund, remission or reimbursement of beer tax

You can apply for the tax relief by mail or online:

Submit a tax relief request by mail:

• If you have paid the tax on the beer yourself, apply for a tax waiver or refund as part of your monthly tax return:
  
  • Download the form “Monthly Tax Return/Tax Relief Application for Beer” (Form 2074).
  • Enter the eligible transactions on the form and complete all the attachments in full.  
  • Send the tax relief application by mail to your local Main Customs Office.
  • The main customs office will review the tax relief claim. You will receive a notice with the outcome of your application.
• If you are placing beer into your tax warehouse that has been taxed by someone else, or if you wish to transport taxed beer to other European Union member states:
  
  • Download the “Tax Payment Confirmation” form (Form 2735).
  • Fill out the form and its attachments completely and send them by mail to your local main customs office.
  • The main customs office will verify the information. You will receive a notice confirming that the tax has already been paid.
• If you wish to deliver beer on which tax has already been paid to other Member States and claim a tax exemption for this, you need authorization as a certified shipper.
  
  • You must apply for this in advance at your local main customs office.
  • If you have already been granted authorization as a tax warehouse operator or registered consignor, you simply need to file a notification with your local main customs office before shipping.

With your authorization, you will receive an excise tax number as a certified consignor. The shipment must be made using a simplified electronic administrative document (v-e-VD) via the EMCS IT system. The EMCS (Excise Movement and Control System) is a computer-based transport and control system for goods subject to excise tax. For this, you will need your excise tax number as a certified consignor. Proceed as follows:

• Download the following forms from the General Customs Directorate’s website:
  
  • "Certified Consignor – Application for a Permit or Notification of a Tax Warehouse Holder/Registered Consignor" (Form 2742) and
  • “List of Goods – Certified Consignor (excluding energy products) (Appendix to Form 2742)” (Form 2743)
• Fill out the forms completely and send them by mail to your local Main Customs Office.
• The main customs office will review the information, grant authorization as a certified consignor in writing or electronically, and assign an excise tax number for your shipments to other Member States using v-e-VD.
• You can then apply for the corresponding tax relief using the following forms:
  
  • Download the forms “Monthly Tax Return for Beer, Application for Exemption from Beer Tax (Exemption Application)” (Form 2074)
  • On the tax relief declaration forms, select the second option, “Application for Beer Tax Relief (Tax Relief Declaration),” in each case.
  • If you did not pay the tax on the beer yourself, also include a tax payment confirmation with your application:
    
    • Download the “Tax Payment Confirmation” form (Form 2735) from the Customs Administration’s website.
    • Fill out the form completely, attach the tax payment confirmation (if necessary) as well as the other required documents—for example, as a certified sender, a printout of the v-e-VD receipt notification— —and send them by mail to your local Main Customs Office.
    • The main customs office will review the information and send you a notice.

Submit the declaration online:

• You can also fill out and submit the beer tax refund forms online.
• Access the online application on the Customs Portal. It will guide you step by step through the required information, which you can enter electronically.
• Upload the required documents as files and submit the application.
• The Main Customs Office will review your information and documents.
• You will receive a tax assessment notice.

The Main Customs Office responsible is the one 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 are not a resident of Germany, the Main Customs Office with local jurisdiction is the one in whose district you first become subject to taxation.

More information

Appeal

• Objection. Detailed information on how to file an objection can be found in your tax assessment notice.
• Lawsuit before the tax court

• If you paid the tax on the beer yourself:
  
  • Monthly Tax Return/Credit Claim for Beer (Form 2074)
• If you:
  
  • If you wish to bring beer into your tax warehouse that has already been taxed by someone else, or if you wish to transport taxed beer to other European Union member states:
    
    • Certificate of Tax Payment (Form 2735)
• If you wish to claim a tax refund for taxed beer shipped to other Member States on more than just an occasional basis:
  
  • Application for Tax Relief on the Transport of Excise Goods in Free Circulation to Other Member States (Form 2756)
  • List of Goods (Form 2757) – Attachment to Form 2756

• Monthly Tax Return/Credit Report for Beer
  

• Submit a tax certification online
  

• List of Goods - Certified Shipper - Application for a Permit/Notification
  

• Forms Management System (FMS) of the Federal Finance Administration
  

gebührenfrei

What deadlines must be paid attention to?

The 7th day of the month following the enactment of the beer tax.

How long does it take to process

3 days bis 10 days

• §§ 24 bis 25 Biersteuergesetz (BierStG)
• §§ 42 bis 43 Verordnung zur Durchführung des Biersteuergesetzes (BierStV)

• Informationen zur Steuerentlastung für Alkoholerzeugnisse auf der Internetseite der Zollverwaltung