Kaffeesteuer bezahlen

You can report the coffee tax by mail or online.

Reporting coffee tax by mail:

• Download the appropriate form from the Customs Administration’s website or the Federal Finance Administration’s Form Management System (FMS).
• Fill out the form completely and mail it to your main customs office.
• The main customs office will review your tax return.
  
  • If any discrepancies are found during the review, you will have until the due date of the taxes to correct any errors or complete any missing information. If the tax liability is already due or if you do not correct the information, the main customs office will assess the taxes via a tax assessment notice and notify you accordingly.
  • If the review does not result in any objections, the amount due will normally be collected from your account via direct debit. In such cases, you do not need to take any further action.
• If the coffee tax arose in connection with irregularities or a violation of a prohibition, you must also calculate it yourself and submit a written tax return: Use the appropriate form for this purpose.
• If you import coffee or coffee-containing goods from a third country, submit the tax return as part of the customs declaration.

Reporting the coffee tax online:

• To report the coffee tax online, you must log in to the Customs Portal.
• Access the online declaration 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 declaration.
• The Main Customs Office will review your information and documents.
• You will receive a confirmation of submission for your declaration.

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

• If you have removed or consumed coffee from a bonded warehouse:
  
  • Forms 1807 and 1808.
    
    • Form 1808 is included in Form 1807.
• For other tax returns, for example, if you:
  
  • For example, if you:
    
    • have unlawfully removed or consumed coffee from a tax warehouse,
    • have produced coffee or coffee-containing goods without a permit,
    • were involved in irregularities during transport under tax suspension, or
    • have supplied coffee to persons without authorization for tax-exempt commercial use
  • Form 1816
• If you import coffee or coffee-containing products from a third country:
  
  • Submit the tax return as part of the customs declaration.

• Monthly Tax Return for Coffee
  If you have a permit, you can file your coffee tax returns and credit claims online with the appropriate main customs office.

• Tax Return for Coffee and/or Coffee-Containing Goods on a Case-by-Case Basis
  The Customs Portal allows you to file a customs declaration for coffee and/or coffee-containing goods on a case-by-case basis with your local main customs office.

• Forms Management System (FMS) of the Federal Finance Administration
  

gebührenfrei
In the event of late payment: a late payment penalty pursuant to Section 240(1) of the German Tax Code (AO).

What deadlines must be paid attention to?

Filing the Tax Return:
If you have removed or consumed coffee from a tax warehouse: no later than the 10th day of the month following the date on which the tax liability arose.

Immediately if you: have unlawfully removed or consumed coffee from a tax warehouse; have produced coffee or coffee-containing goods from untaxed coffee without permission; have been involved in irregularities during transport under tax suspension; or
have supplied coffee to persons without a permit for tax-exempt commercial use.
Payment of the Tax:
If you have removed or consumed coffee from a tax warehouse: without being requested to do so, by the 5th day of the second month following the date on which the tax becomes due.

If the tax becomes due because a prohibition was violated or an irregularity exists: immediately.

How long does it take to process

2 weeks

• § 12 Absatz 1 und 2 Kaffeesteuergesetz (KaffeeStG)
• § 17 Absatz 5 und 6 Kaffeesteuergesetz (KaffeeStG)
• § 18 Absatz 5 Kaffeesteuergesetz (KaffeeStG)
• § 19 Kaffeesteuergesetz (KaffeeStG)
• § 8 Absatz 6 Kaffeesteuerverordnung (KaffeeStV)
• § 13 Absatz 6 Kaffeesteuerverordnung (KaffeeStV)
• §§ 20-22 Kaffeesteuerverordnung (KaffeeStV)
• §§ 24-25 Kaffeesteuerverordnung (KaffeeStV)
• §§ 27-28 Kaffeesteuerverordnung (KaffeeStV)
• § 30 Kaffeesteuerverordnung (KaffeeStV)

• Abruf von Formularen im Formular-Management-System (FMS) der Bundesfinanzverwaltung
• Informationen zur Kaffeesteuer auf der Internetseite der Zollverwaltung