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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 wish to claim tax relief in writing: 


  • To do so, go to the website of the General Directorate of Customs and access either the complete "Application for Tax Relief for Agricultural and Forestry Enterprises" (Form 1140) or the "Simplified Application for Tax Relief for Agricultural and Forestry Enterprises" (Form 1142).
    
 
    • Form 1140 may be used by all claimants.
    • You can only use form 1142 if
      
 
      • You have filed a full application (Form 1140) or a short application (Form 1142) in the past year that was not denied,
      • There have been no changes in the type of business, number of persons or number of 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 applying for the first time: Attach all required documentation. 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 mail to the main customs office responsible.
  • The main customs office will check your tax application and send you a tax relief notice in case of a different assessment.

If you wish to apply for tax relief electronically: 


  • As of January 4, 2021, it will be possible to submit an application completely electronically via the Citizen and Business Customer (BuG) portal, without the need to additionally send the printed compressed application as before.
  • For legitimation, please use your ELSTER certificate from the state tax authorities or your new ID card with the additional function "electronic proof of identity (eID)".
  • To apply for agricultural diesel relief via the BuG portal, a one-time registration is required.
    
 
    • For your registration, 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, through which you can register in the BuG portal in a simplified manner. A prerequisite for the 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, prefixed questions are used to decide whether the short application or full application is offered.
  • The BuG portal opens up the possibility for you as an applicant to track the status of your submitted applications.
  • In the BuG portal, it will be possible to contact the customs administration online in a convenient manner - for example, to submit required documents subsequently - and to receive discharge notices digitally in the event of a differing determination.
			
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