Erstattung, Erlass oder Vergütung der Kaffeesteuer beantragen

Coffee tax relief is available if the coffee or goods containing coffee were originally taxed but are later used for a purpose that justifies relief. Tax relief can mean

• The tax already incurred but not yet paid will be remitted to you You can only submit the corresponding application if you are also the tax debtor for the goods in question (remission).
• The tax already paid will be refunded You can only submit this application if you are also the tax debtor for the goods in question (refund).
• You are not the tax debtor who has already paid the tax, but another tax debtor has paid the tax liability for the goods. The tax will be refunded to you on application (refund)

Coffee tax relief is possible in the following cases:

• You take coffee that has already been taxed into your tax warehouse. A tax warehouse is a place approved by the main customs office where the products may be manufactured, processed, treated, stored, received or dispatched.
• You deliver coffee that has already been taxed to a recipient in another member state.
• You deliver goods containing coffee that have already been taxed to a recipient in another Member State or export the goods to a third country.
• You destroy coffee that has already been taxed at your expense at a location other than your tax warehouse.
• You destroy goods containing coffee that have already been taxed in your manufacturing plant.

Requirements

• You can prove that the coffee or goods containing coffee have already been taxed.
• You keep records of the coffee that you take into the tax warehouse.
• You can present the proof of export for deliveries to third countries or the delivery bill for deliveries to another member state.
• The main customs office has issued you with a corresponding confirmation certificate.
• You report any planned destruction with the type and quantity of goods in good time.