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

Relief from tax on sparkling wine and intermediate products is possible if the sparkling wine or intermediate products were demonstrably taxed but are later used for a purpose that justifies relief.
Relief is possible in the following cases:

• You transport already taxed sparkling wine or taxed intermediate products commercially to other European Member States where they are taxed in accordance with the regulations applicable there.
• You take taxed sparkling wine or taxed intermediate products 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 sparkling wine or intermediate products back to your business (returned goods) because the receiving office has rejected them due to defects.
  • You take already taxed sparkling wine or intermediate products into your tax warehouse.

This can mean tax relief:

• 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 sparkling wine or intermediate products have been taxed.
• When taking back self-taxed sparkling wine or self-taxed intermediate products: You immediately record the inclusion in your tax warehouse in your stock accounts.

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.