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Calculate and pay energy tax

  • Steuern und Abgaben

If you handle energy products such as gasoline or heating oil, you must pay energy tax. To do so, you must file a tax return with the appropriate main customs office, in which you calculate the tax yourself. This is referred to as a tax return.

  • Basic information

    The energy tax is an excise tax. It is levied on energy products.

    Examples of energy products include:

    • Gasoline
    • Heating oil
    • Liquefied petroleum gas
    • Natural gas
    • Coal

    The amount of the tax depends on the type and quantity of the energy products, which are the subject of the tax. In addition, the calculation of the tax depends on the nature of the energy products and how you use them.

    The energy tax is a self-assessment tax. This means that if you are liable to pay the tax, you must file a tax return with the competent main customs office without being asked to do so and calculate the energy tax yourself in that return. This is referred to as a tax declaration.

    You may manufacture, process, store, receive, or ship energy products in a so-called tax warehouse without incurring tax initially. A tax warehouse is a manufacturing facility or storage facility and must be authorized by the main customs office.

    The tax generally becomes due as soon as the energy product is removed from the tax warehouse or is withdrawn for consumption within the tax warehouse.

    Special Provisions:

    You must also pay the tax if you:

    • use energy products for a motor-powered purpose contrary to their originally intended use (for example, using heating oil as fuel) or use them as heating fuel,
    • produce energy products outside the tax warehouse and no tax exemption applies, or
    • hold, supply, carry, or use marked energy products (heating oil) as fuel.

    Requirements

    You must pay energy tax if the tax has become due and you are a taxpayer within the meaning of the law. This may be the case in various situations, for example, if:

    • You are the owner of a tax warehouse from which the products were removed or consumed,
    • you, as a “registered recipient,” are authorized to receive energy products—for example, for commercial purposes—and put products into
    • your business that were removed under tax suspension,
    • you were involved in a manufacturing process outside the tax warehouse,
    • you have held in stock, supplied, transported, or used energy products containing authorized markers (heating oil) as fuel, or
    • you were involved in irregularities during a transport in which the tax was suspended.

  • Procedure

    Your

    • Energy Tax Return Excluding Heating Fuels, Natural Gas, and Coal,
    • Energy tax return for heating fuels, excluding natural gas and coal,
    • Energy tax return for natural gas, or
    • energy tax return for coal

    can be filed online using the “Energy and Electricity Tax (IVVA)” service on the Customs Portal. Alternatively, you can also submit the required documents in writing.

    Online filing:

    • 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 form and submit it directly.
    • Your local main customs office will review the information you provided.
    • If no discrepancies are found, you must pay the tax you calculated in the tax return by the due date without further notice.
    • If discrepancies are found, you will generally receive a tax assessment notice with a payment deadline.

    Written Filing:

    • Fill out the form digitally, print it, and mail it to your local main customs office.
    • The remaining steps are the same as for the online filing.

    More information

    Appeal

    • Objection
    • Lawsuit before the Tax Court

  • Necessary Documents
    • All you have to do is submit the energy tax form:
      • Energy Tax Return Excluding Heating Fuels, Natural Gas, and Coal (Form 1100),
      • Energy Tax Return for Heating Fuels Excluding Natural Gas and Coal (Form 1101),
      • Energy Tax Return for Natural Gas (Form 1103) or
      • Energy Tax Return for Coal (Form 1104)

  • Online Services

    • 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.

  • Forms

  • Fees / Costs

    gebührenfrei

  • Deadlines & processing time

    What deadlines must be paid attention to?

    Depending on when you file your energy tax return, you must observe different deadlines:
    For withdrawals from a tax warehouse: by the 15th day of the month following the month in which the tax became due.
    If the tax arose between December 1 and 18, by December 22. This does not apply to companies that paid less than 60 million euros in energy tax in the previous calendar year.
    If the tax arose between December 19 and December 31, by January 15 of the following year.
    For production outside a tax warehouse: immediately.
    In other cases: generally immediately.

    How long does it take to process

    1 day bis 3 months

  • Legal Bases

  • More Information

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. 22.07.2026

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