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Apply for relief from electricity tax for companies
If you have used taxed electricity for business purposes, you may be eligible for a tax refund under certain conditions. You must apply for this refund at your local main customs office.
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Basic information
Your company may be eligible for a full or partial exemption from the electricity tax on electricity that has already been taxed. You must apply for this exemption at the local main customs office with jurisdiction.
You may be eligible for an exemption if, among other things, you are:
- a manufacturing business engaged in
- electroanalysis
- chemical reduction processes
- metal production and processing
- the manufacture of glass and glassware, ceramic products, products made of concrete, plaster, or cement, or goods made of graphite
- manufacturing, agriculture, and forestry for electricity that is verifiably subject to tax and that you have used for business purposes.
Requirements
- You are a business in the manufacturing sector or in agriculture and forestry.
- You have verifiably paid taxes on the electricity for which you are seeking a tax credit.
- You have used the electricity for a purpose or application that qualifies for an exemption under the Electricity Tax Act.
- a manufacturing business engaged in
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Procedure
Online Registration:
- Go to the website www.zoll-portal.de.
- Register for the "Energy and Electricity Tax (IVVA)" service once using a user or business account.
- Verify your identity using an ELSTER account or a digital ID card.
- Fill out the appropriate form and submit it directly.
- Your local main customs office will review the information you provided.
- If no issues are found, the self-calculated tax credit will be transferred to you.
- In the event of a different tax assessment, you will receive a tax assessment notice in addition to the tax relief payment.
Written application:
- Go to the website www.zoll-portal.de.
- Register for the “Energy and Electricity Tax (IVVA)” service once using a user or business account.
- Verify your identity using an ELSTER account or a digital ID card.
- Fill out the corresponding form digitally, print it, and mail it to your local main customs office. The remaining steps are the same as for online registration.
More information
Appeal
- Objection
- Lawsuit before the Tax Court
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Necessary Documents
- Please attach the following documents to the "Application for Tax Relief for Certain Processes and Procedures":
- Form 1402 "Description of economic activities"
- A declaration of operation
- Please attach the following documents to the "Application for Tax Relief for Businesses":
- Form 1402 "Description of economic activities
- Form 1139 "State Aid
- If the useful energy generated was not used by the own company:
- Form 1456 "Self-declaration of the user of useful energy" (must be submitted for each user company)
- A statement allocating the amounts of electricity withdrawn for useful energy generation to each of the other companies
- Please attach the following documents to the "Application for Tax Relief in Special Cases (Spitzenausgleich)":
- Form 1402 "Description of economic activities"
- Form 1449 or 1449A, 1449B, 1458, 1459 as evidence of an energy management, environmental management or alternative system.
- Small and medium-sized enterprises (SMEs) must submit a "self-declaration" in addition to Form 1449 according to officially prescribed forms (Form 1458 or 1459)
- Form 1139 "State Aid
- If the useful energy generated was not used by their own company:
- Form 1456 "Self-declaration of the user of useful energy" (must be filed for each user company)
- A statement allocating the amounts of electricity withdrawn for useful energy generation to each of these other entities
- Please attach the following documents to the "Application for Tax Relief for Certain Processes and Procedures":
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Competent Department
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Bremen Main Customs Office Hauptzollamt Bremen
- (0421) 51540
- (0421) 51541001
- Konsul-Smidt-Straße 29, 28217 Bremen
- Website
- poststelle.
hza- bremen @zoll. bund. de
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Online Services
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Energy and Electricity Tax (IVVA)
Using the Internet Consumption and Transit Tax Application (IVVA), you can submit key applications related to energy and electricity taxes electronically and in a legally binding manner to the customs administration.
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Fees / Costs
free of charge
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Deadlines & processing time
What deadlines must be paid attention to?
Your application must be received by the locally competent main customs office no later than December 31 of the year following the calendar year in which the electricity was consumed.
How long does it take to process
1 day to 182 days
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Legal Bases
- § 9a Stromsteuergesetz (StromStG)
- § 9b Stromsteuergesetz (StromStG)
- §§ 17a, 17b und 17c Verordnung zur Durchführung des Stromsteuergesetzes (StromStV)
- Sections 17a, 17b and 17c of the Ordinance on the Implementation of the Electricity Tax Act (StromStV)
- Section 9b of the Electricity Tax Act (StromStG)
- Section 9a of the Electricity Tax Act (StromStG)
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More Information
- Informationen zu den verschiedenen Formen der Steuerentlastung auf der Internetseite der Zollverwaltung
- Ausführliche Informationen zu Steuerentlastungen für bestimmte Prozesse und Verfahren auf der Internetseite der Zollverwaltung
- Ausführliche Informationen zu Steuerentlastungen für Unternehmen auf der Internetseite der Zollverwaltung
- Ausführliche Informationen zu Steuerentlastungen in Sonderfällen auf der Internetseite der Zollverwaltung
- Überblick über die Voraussetzungen für eine Entlastung von der Stromsteuer auf der Internetseite der Zollverwaltung
- An overview of the conditions for exemption from electricity tax on the Customs Administration’s website
- Information on the various forms of tax relief on the Customs Administration’s website
- Detailed information on tax relief for businesses is available on the Customs Administration’s website
- Detailed information on tax relief for certain processes and procedures is available on the Customs Administration’s website
- Detailed information on tax relief in special cases is available on the Customs Administration’s website
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.
Updated on 23.09.2026