Kaffeesteuer bezahlen

You declare the coffee tax in writing as follows:

• Download the appropriate form from the Customs Administration website or the Federal Tax Administration's Forms Management System (FMS):
• Use forms 1807 and 1808 if you have withdrawn coffee from a tax warehouse or consumed it.
• Use form 1816 for other tax declarations, for example if you
  
  • have unlawfully removed or consumed coffee from a tax warehouse,
  • have produced coffee or goods containing coffee without authorization,
  • were involved in irregularities during transportation under suspension of duty or
  • have supplied coffee to persons without a permit for tax-free commercial use.
• Complete the form in full and send it by post to your main customs office.
• The main customs office will check your tax return.
  
  • If discrepancies are discovered during the check, you will be given the opportunity to correct incorrect information or complete incomplete information up to the due date of the tax. If the claim is already due or if you do not correct the information, the main customs office will assess the duties with a tax assessment notice and inform you accordingly.
  • If the check does not lead to any objections, the tax amount due will normally be collected from your account by direct debit. In these cases, you do not need to do anything further.
• If the coffee tax has arisen in connection with irregularities or a disregarded ban, you must also calculate this yourself and submit a written tax return: Use the form "Tax declaration for coffee and/or goods containing coffee in individual cases" (form 1816) for this purpose
• If you import coffee or goods containing coffee from a third country, you submit the tax declaration as part of the customs declaration.

The main customs office in whose district you operate your business or, if you do not operate a business, in whose district you are resident, is responsible. 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.

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

gebührenfrei
In the event of late payment: late payment surcharge pursuant to Section 240 (1) of the German Fiscal Code (Abgabenordnung)

What deadlines must be paid attention to?

Tax return filing:
If you have withdrawn or consumed coffee from a tax warehouse:

No later than the 10th day of the month following the date on which the tax was incurred.
Immediately, if you

Unlawfully removed or consumed coffee from a tax warehouse,
produced coffee or coffee-containing goods from untaxed coffee without permission,
participated in irregularities in the movement under tax suspension, or
have supplied coffee to persons without permission for tax-free commercial use.
Paying the tax:

If you have taken or consumed coffee from a tax warehouse:

Without request, by the 5th day of the 2nd month following the date on which the tax arises.
If the tax arises because a prohibition has been disregarded or an irregularity exists:

Immediately.

How long does it take to process

The processing of your application usually takes 2 weeks.

• § 12 Absatz 1 Kaffeesteuergesetz (KaffeeStG)
• § 17 Absatz 6 Kaffeesteuergesetz (KaffeeStG)
• § 18 Absatz 5 Kaffeesteuergesetz (KaffeeStG)
• § 19 Kaffeesteuergesetz (KaffeeStG)
• § 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