Apply for refund, remission or reimbursement of tax on sparkling wine and intermediate products

Relief from tax on sparkling wine and intermediate products is available if it can be shown that the sparkling wine or intermediate products have been taxed but are subsequently put to a use that justifies relief.
Relief is available in the following cases:

• You transport already taxed sparkling wine or taxed intermediate products commercially to other European Member States where they are taxed according to the regulations applicable there.
• You take taxed sparkling wine or taxed intermediate products into a tax warehouse. A tax warehouse is a location approved by the main customs office where products may be manufactured, processed, stored, received or shipped. Examples:
  
  • You take sparkling wine or intermediate products back to your business (returned goods) because the receiving office has rejected them due to defects.
  • You take sparkling wine or intermediate products that have already been taxed into your tax warehouse.

Relief from tax may mean:

• The tax you have already incurred but not yet paid will be waived. You can only make the corresponding application if you are also the tax debtor for the goods in question.
• The tax already paid will be refunded to you. You can also apply for a refund only if you are the person liable to pay the tax on the goods in question.
• You are not the tax debtor who has already paid the tax, but another tax debtor has paid the tax debt for the goods. Upon request, the tax will be refunded to you.

Requirements

• You provide evidence that the sparkling wine or intermediate products have been taxed.
• In case of withdrawal of self-taxed sparkling wine or self-taxed intermediate products: You immediately record the inclusion in your tax warehouse in your warehouse accounting.

What documents do I need?

• When transporting taxed sparkling wine or taxed intermediate products to European member states, you must provide the following additional evidence:
  
  • The third copy of the simplified accompanying document confirmed by a receiving person according to the so-called system directive.
  • The taxation certificate of the other Member State.
  • If another person had taxed sparkling wine or an intermediate product: additionally their taxation confirmation.
• When including sparkling wine already taxed in Germany or taxed intermediate products in your tax warehouse, you need the following proofs:
  
  • If you include sparkling wine or intermediate products that you have taxed yourself (returned goods) in your tax warehouse, it is sufficient to record them in your warehouse records.
  • If you include sparkling wine or intermediate products in your tax warehouse that were taxed by another person, you also need their taxation confirmation.