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Erstattung, Erlass oder Vergütung der Kaffeesteuer beantragen

  • Steuern und Abgaben

If you can provide proof that you have paid tax on coffee or coffee-containing products, you may be eligible for a refund, a waiver, or a credit for the coffee tax under certain conditions.

  • Basic information

    You can apply for a refund of the coffee tax at the local main customs office if you originally paid the tax on the coffee or coffee-containing goods but later used them for a purpose that justifies a refund. 

    A tax exemption may mean:

    • Waiver: The tax that has already accrued but has not yet been paid will be waived. You can only file the corresponding application if you are also the tax debtor for the goods in question.
    • Refund: The tax you have already paid will be refunded to you. You may also submit this application only if you are the tax debtor for the goods in question.
    • Reimbursement: You are not the taxpayer who has already paid the tax
    • rather, another taxpayer has paid the tax liability for the goods. Upon
    • upon request, the tax will be reimbursed to you (reimbursement).

    Exemptions from the coffee tax are possible in the following cases:

    • You are receiving coffee that has already been taxed into your tax warehouse. A tax warehouse is a location authorized by the main customs office where goods may be manufactured, processed, stored, received, or shipped.
    • You deliver coffee that has already been taxed to a recipient in another member state of the European Union (EU).
    • You deliver goods containing coffee that have already been taxed to a recipient in another EU member state or export the goods to a third country outside the EU.
    • You destroy coffee on which tax has already been paid at your own expense at a location other than your tax warehouse.
    • You destroy goods containing coffee that have already been taxed at your manufacturing facility.

    If you wish to transport taxed coffee or coffee-containing goods to another Member State under a tax relief arrangement or to export coffee-containing goods, you must first obtain approval from the Main Customs Office in the form of a letter of approval. You must apply for this using an official form.

    Requirements

    • You must provide proof that the coffee or coffee-containing product has already been taxed.
    • You must keep records of the coffee you receive into the tax warehouse.
    • For shipments to third countries, you can present the export certificate
    • for shipments to another EU member state, you can present the delivery note.
    • You have been issued a corresponding authorization certificate by the main customs office.
    • You must report any planned destruction, including the type and quantity of the goods, in a timely manner.

  • Procedure

    You can apply for an exemption from the coffee tax by mail or online.

    Applying for an exemption by mail:

    • If you operate a tax warehouse and have paid the tax on the goods yourself, apply for a waiver or refund of the tax as part of your monthly tax return. Complete the exemption application and the attachments listed therein.
    • If you operate a tax warehouse and receive goods for which someone else has paid the tax, you can apply for a refund.
    • If you wish to deliver coffee or coffee-containing goods to a recipient in another Member State or export coffee-containing goods to third countries or territories, follow these two steps:
      • Step 1: Submit an application for approval of the tax exemption.
      • Step 2: Once you have received a notice of approval, submit an application for tax relief.
    • The Main Customs Office will review your documents.
    • You will receive a notice approving or denying your application.

    Apply for tax relief online:

    • To apply for relief online, you need authorization.
    • Access the online application on the Customs Portal. It will guide you step by step through the required information, which you can enter electronically.
    • Upload the required documents as files and submit the application.
    • The Main Customs Office will review your information and documents.
    • You will receive a notice informing you whether your application has been approved or denied.

    The Main Customs Office responsible is the one in whose district you operate your business or, if you do not operate a business, in whose district you reside. If your business is operated from a location outside Germany or if you do not reside in Germany, the Main Customs Office with local jurisdiction is the one in whose district you first become subject to taxation.

    More information

    Appeal

    • Objection. Detailed information on how to file an objection can be found in your tax assessment notice.
    • Lawsuit before the tax court

  • Necessary Documents
    • When you receive coffee at your bonded warehouse:
      • Records kept on the officially prescribed form (company records may be accepted)
    • If you ship coffee or coffee-containing products to another Member State or to a third country:
      • For shipments to third countries or territories outside the EU: proof of export
      • For shipments to a recipient in another EU Member State: the delivery note
      • upon request, a document or proof containing the information listed in Section 33(1) and Section 34(2) of the Coffee Tax Implementation Regulation
      • Form 1846 “Application for Issuance of a Certificate of Exemption from the Coffee Tax”
      • Form 1847 “List of Goods—Appendix to the Application (Form 1846) for the Issuance of a Certificate of Exemption for Coffee and/or Coffee-Containing Goods”
      • Form 1807 “Monthly Tax Return/Exemption Application for Coffee and/or Coffee-Containing Goods” with attached Form 1809 “Appendix to the Application for Exemption from the Coffee Tax”
    • If you operate a tax warehouse and have paid the taxes on the goods yourself:
      • Form 1807, "Monthly Tax Return/Credit Claim for Coffee and/or Coffee-Containing Goods," with the accompanying Form 1808, "Schedule to the Monthly Tax Return/Credit Claim for Coffee and/or Coffee-Containing Goods"
    • If you operate a tax warehouse and receive goods on which someone else has paid tax, you must also:
      • Form 2735 "Tax Certification"

  • Online Services

  • Forms

  • Fees / Costs

    gebührenfrei

  • Deadlines & processing time

    What deadlines must be paid attention to?

    Submission of the application/notification for tax relief upon admission to the tax warehouse: with the monthly tax return.
    Destruction of goods containing coffee: at least one week prior to destruction, specifying the date and location of the destruction, as well as the type and quantity of the goods containing coffee.

    How long does it take to process

    2 weeks bis 3 weeks

  • 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. 08.07.2026

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