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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. You must submit a tax return to the relevant main customs office, in which you calculate the tax yourself (tax declaration).

		    


                					    

						    

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							    Basic information
						    

						    

							    

								    
Energy tax, as an excise tax, is an indirect tax levied on energy products as defined by the Energy Tax Act. The energy tax is levied on all energy products that are taxable items within the meaning of the Act, for example 


  • gasoline
  • heating oil
  • gas

The amount of the tax depends on the type and quantity of the energy products (tax object). 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 have to pay the tax as a tax debtor, you must submit a tax return to the relevant main customs office without being asked to do so and calculate the energy tax yourself in it. This is called a tax declaration. 

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

As a rule, the tax is incurred as soon as the energy product is removed from the tax warehouse or withdrawn for consumption within the tax warehouse. 

Special features: 

You must also pay the tax when you 


  • supply energy products to a motor use contrary to their originally intended purpose (for example: use of heating oil as fuel) or use them as heating fuel,
  • produce energy products outside the tax warehouse and no tax exemption follows, or
  • keep, deliver, carry or use marked energy products (heating oil) as fuel.
								    

									    Requirements
You must pay energy tax if the tax has arisen and you are a tax debtor in the sense of the law. This can be the case in various constellations, for example, if: 


  • You are the owner of a tax warehouse from which the products were withdrawn or consumed,
  • you are allowed to receive energy products as a "registered consignee", for example for commercial purposes, and you take into your business products that have been withdrawn under tax suspension,
  • you were involved in a production outside the tax warehouse,
  • you have held, delivered, carried or used energy products containing an approved marking (heating oil) as fuel, or
  • you were involved in irregularities during a transport during which the tax was suspended.
								    
What documents do I need?
    
    
  • You do not need to submit any documents.        
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