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Calculate and pay energy tax

  • Steuern und Abgaben 



    	    

		    
Procedure

            			
To submit your 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 declaration - excluding heating fuels, natural gas and coal (form 1100)
      • Energy tax declaration - heating fuels without natural gas and coal (form 1101)
      • Energy tax declaration - natural gas (Form 1103)
      • Energy tax declaration - coal (form 1104)
    • You can complete the forms directly on your PC.
    • Print out the form in full and attach any necessary documents.
    • Sign the completed form.
    • Submit the form to your local main customs office. The main customs office will check your tax declaration and send you a notification if your calculations are not correct or comprehensible. If your calculations are correct, no notification will be sent to you.
    • Pay the amount you calculated yourself or the amount stated in the tax assessment notice from the main customs office by the deadline,

or:  


  • use the IVVA (Internet consumption and transfer tax application) electronically:
    
 
    • Register on the customs administration's Citizen and Business Customer Portal (BuG).
    • Once you have logged in to the BuG, you can navigate to the IVVA by selecting the "Energy tax" service.
    • In accordance with the technical trust mechanism in the IVVA, you can enter the energy tax declaration application in electronic forms and submit it in a legally binding manner after authentication.
    • You can submit applications online via the IVVA. Letters from the customs administration (e.g. permits, notifications, queries) can be retrieved electronically via the BuG mailbox in a legally binding manner.
    • You will be shown the status of your applications.
    • If you have agreed to this in the BuG, you can also retrieve notifications or other letters from the main customs office electronically.

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

For companies that are operated from a location outside the German tax territory or for persons not resident in the German tax territory, the main customs office in whose district you first appear for tax purposes is responsible.

			
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