Apply for refund, remission or reimbursement of beer tax

Relief from beer tax is possible if the beer was demonstrably taxed but is later used for a purpose that justifies relief.
Relief is possible in the following cases:

• You transport beer that has already been taxed commercially to other European member states where it is taxed in accordance with the regulations applicable there.
• You take taxed beer into a tax warehouse. A tax warehouse is a place approved by the main customs office where the products may be manufactured, processed, treated, stored, received or dispatched. Examples
  
  • You take beer back to your business (return beer) because it has been rejected by the recipient due to defects.
  • You take beer that has already been taxed from a third party into your tax warehouse.
• You have destroyed the beer outside a tax warehouse under the supervision of the tax authorities.

Tax relief may be granted:

• The tax already incurred but not yet paid will be waived. You can only apply for this if you are also liable to pay tax on the goods in question.
• The tax already paid will be refunded to you. You can also only submit this application if you are also the tax debtor for the goods in question.
• You are not the tax debtor who has already paid the tax, but another tax debtor has paid the tax liability for the goods. The tax will be refunded to you on request.

Requirements

• They prove that the beer has been taxed.
• If you take back beer that you have paid tax on yourself: You immediately enter the inclusion in your tax warehouse in the beer tax book.
• When taking in taxed third-party beer: You have obtained prior approval from the main customs office.

What documents do I need?

• When transporting taxed beer to European member states, the following additional evidence must be provided:
  
  • The third copy of the simplified accompanying document confirmed by the recipient according to the so-called system directive.
  • The taxation certificate of the other Member State.