Erstattung, Erlass oder Vergütung der Kaffeesteuer beantragen

Procedure

To apply for relief from coffee tax, proceed as follows:

• If you are a tax warehouse owner and have paid tax on the goods yourself, apply for a remission or refund of the tax as part of your monthly tax return. Complete the relief declaration and the attachments listed there:
  
  • Form 1807 "Monthly tax return/relief declaration for coffee and/or goods containing coffee" and
  • Form 1808 "Annex to the monthly tax return/relief declaration for coffee and/or goods containing coffee"
• If you are a tax warehouse owner and take back goods that someone else has paid tax on, you can apply for a refund:
  
  • Form 2735 "Taxation confirmation"
• If you deliver coffee or goods containing coffee to a recipient in another member state or want to export goods containing coffee to third countries or third territories, follow 2 steps:
  
  • Step 1: You submit an application for approval for relief:
    
    • Form 1846 "Application for a certificate of commitment for relief from coffee tax" and
    • Form 1847 "List of goods - Annex to the application (Form 1846) for a commitment certificate for coffee and/or goods containing coffee"
  • Step 2: If you have received a commitment certificate, submit an application for tax relief:
    
    • Form 1807 "Monthly tax declaration/relief declaration for coffee and/or goods containing coffee"
    • Form 1809 "Attachment to the application for relief from coffee tax (Form 1807)"
• The main customs office will check your documents.
• You will receive a decision approving or rejecting your application.

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 have your place of residence. If your company is operated from a location outside Germany or if you do not have a place of residence in Germany, the main customs office in whose district you first appear for tax purposes is responsible.

More information

Anyone wishing to transport taxed coffee or goods containing coffee to another Member State in return for tax relief or to export goods containing coffee requires prior approval from the main customs office in the form of a commitment certificate. This must be applied for using the official form.
You must apply for tax relief.