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Calculate and pay energy tax

  • Steuern und Abgaben 



    	    

		    
Procedure

            			
To file the tax return, you must either: 


  • use the officially prescribed form:
    
 
    • Call up one of the following forms on the Customs Administration website, for example:
      
 
      • Energy tax return - excluding heating fuels, natural gas and coal (Form 1100).
      • Energy tax return - heating fuels excluding natural gas and coal (Form 1101)
      • Energy tax return - natural gas (Form 1103)
      • Energy tax declaration - coal (form 1104)
    • You can fill out the forms directly on your PC.
    • Print the form completely and attach any required documents.
    • Sign the completed form.
    • Submit the form to your local main customs office. The main customs office will check your tax return and send you a notice if your calculations are not accurate or understandable. If your calculations are correct, no notice will be sent to you.
    • Pay the amount you calculated yourself or the amount indicated in the tax notice from the main customs office by the deadline,

or: 


  • electronically use the IVVA (Internet Consumption and Transfer Tax Application):
    
 
    • Register on the Customs Administration's Citizen and Business Customer Portal (BuG).
    • After you have logged in to the BuG, you can navigate to the IVVA there by selecting the "Energy Tax" service.
    • In accordance with the technical trust mechanism in the IVVA, you can enter the energy tax application in electronic forms and submit it in a legally binding manner through the authentication that has taken place.
    • You can submit applications online via the IVVA. Letters from the customs administration (for example, permits, notices, inquiries) can be retrieved electronically in a legally binding manner via the BuG mailbox.
    • You will be shown the status of your applications.
    • If you have agreed to this in the BuG, you can also retrieve notices or other letters from the main customs office electronically.

The main customs office from whose district you operate your business or, if you do not operate a business, in whose district you live, is responsible. 

For companies that are operated from a location outside the German tax territory, or for persons without a residence in the German tax territory, the main customs office in whose district you first appear for tax purposes is locally responsible.

			
Legal bases