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Kaffeesteuer bezahlen

  • Steuern und Abgaben 



    	    

		    
Procedure

            			
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 Form 1807 and 1808 if you removed or consumed coffee from a tax warehouse.
  • Use Form 1816 for other tax filings, for example, if you are
    
 
    • Unlawfully removed or consumed coffee from a tax warehouse,
    • Produced coffee or goods containing coffee without a permit,
    • participated in irregularities in the movement under tax suspension, or
    • Have supplied coffee to persons without permission for tax-exempt commercial use.
  • Fill out the form completely and mail it to your main customs office.
  • The main customs office examines your tax return.
    
 
    • If any 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 levies. 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 and inform you of this.
    • If the check does not result in any objections, the amount of duty due is normally 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 prohibition, you must also calculate it yourself and submit a written tax return: To do this, use the form "Tax declaration for coffee and/or coffee-containing goods in individual cases" (Form 1816).
  • If you are importing coffee or goods containing coffee from a third country, you submit the tax declaration as part of the customs declaration.

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

			
Legal bases