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  • Apply for relief from energy tax for agricultural and forestry enterprises

Apply for relief from energy tax for agricultural and forestry enterprises

  • Steuern und Abgaben 



    	    

		    
Procedure

            			
If you would like to apply for tax relief in writing: 


  • Go to the website of the Directorate General of Customs and call up either the complete "Application for tax relief for agricultural and forestry businesses" (form 1140) or the "Simplified application for tax relief for agricultural and forestry businesses" (form 1142).
    
 
    • Form 1140 can be used by all applicants.
    • You can only use form 1142 if 
      
 
      • you submitted a complete application (Form 1140) or a short application (Form 1142) last year which was not rejected,
      • there have been no changes to the type of business, the group of persons or the number of bee colonies since your last complete application (Form 1140) and
      • your company is not in difficulty within the meaning of European state aid law at the time of application and use of the energy products.
  • Complete the application (form 1140 or 1142) in full.
  • If you are submitting an application for the first time: Attach all the necessary documents. If you are submitting a subsequent application, you only need to submit the documents if the main customs office asks you to do so.
  • Send the application by post to the main customs office responsible.
  • The main customs office will check your tax return and send you a notice of relief if the assessment is different.

If you would like to apply for tax relief electronically: 


  • From January 4, 2021, it will be possible to submit a fully electronic application via the Citizen and Business Customer (BuG) portal, without the need to additionally send the printed compressed application as before.
  • For legitimization, please use your ELSTER certificate from the state tax authorities or your new ID card with the additional function "electronic proof of identity (eID)".
  • A one-off registration is required to apply for agricultural diesel relief via the BuG portal. 
    
 
    • To register, please go to our website and follow the link "Create a new account here". Then select the "Business customer account" and have your Elster certificate ready for the rest of the registration process.
  • Simplified registration: With the provision of the "Agricultural diesel relief" service, you will receive a link by e-mail on January 4, 2021, which you can use to register in the BuG portal in a simplified manner. The prerequisite for simplified registration is that your e-mail address is available to the main customs office responsible for you.
  • IMPORTANT: You can only use one agricultural diesel number per e-mail address to register in the BuG portal.
  • Within the BuG portal, you will be asked a series of questions to decide whether the short application or full application is offered.
  • The BuG portal gives you, as the applicant, the opportunity to track the status of your applications.
  • In the BuG portal, it will be possible to contact the customs administration online in a convenient way - for example, to submit the necessary documents - and to receive digital notifications of discharge in the event of a different assessment.
			
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