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Pay alcopops tax

  • Steuern und Abgaben 



    	    

		    
Procedure

            			
If the tax arises from the removal of the alcopops from the tax warehouse or consumption in it, the tax warehouse holder must submit a tax declaration and calculate the tax himself. The "registered consignee" is responsible for the tax declaration if the alcopops must be taxed following transportation under suspension of excise duty by taking them into his business. 


  • Go to the website of the customs administration or the forms management system (FMS) of the Federal Tax Administration and download the relevant forms. You can complete the forms on your computer.
    
 
    • Form 2780 "Monthly tax declaration/discharge declaration for alcopops"
    • Form 2781 "Attachment to the monthly tax return/discharge declaration for alcopops"
  • If the alcohol contained in the alcopops must also be taxed, you will also need the following forms:
    
 
    • Form 1272 "Monthly tax return/discharge declaration for alcohol products (alcohol and/or goods containing alcohol)"
    • Form 1278 "Attachment to the monthly tax return/discharge declaration for alcohol products (alcohol and/or goods containing alcohol)"
  • Complete the forms and send them by post to your main customs office.
  • The main customs office will check your tax declaration.
  • If discrepancies are discovered during the check, you will be given the opportunity to correct incorrect information or complete incomplete information by 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 take any further action.
  • If the alcopop tax has arisen in connection with irregularities or a disregarded ban, you must also calculate this yourself and submit a written tax declaration:
  • Use the form for this:
    
 
    • Form 2783 "Tax declaration for alcopops in individual cases"
    • if the alcohol contained in the drink must also be taxed, also use form 1276 "Tax declaration for alcohol products (alcohol and goods containing alcohol) in individual cases"
    • The other procedural steps are the same as for the monthly declaration.

If you import alcopops from a third country, you submit the tax declaration as part of the customs declaration. 

The main customs office in Bremen is responsible.

			
Legal bases
			
More information
Alcopop tax is generally incurred as soon as the products enter the economic cycle in the German tax territory. This is usually the case when the alcopops are removed from a tax warehouse without a further tax suspension procedure following. When withdrawing from a tax warehouse for alcohol products and alcopops (combined warehouse), alcohol tax is incurred at the same time. The tax is also incurred if the alcopops are consumed in the tax warehouse. A tax warehouse is a location approved by the main customs office where alcopops may be produced, processed, treated, stored, received or dispatched.  

In addition, the tax arises, among other things, when alcohol is imported from a third country. A third country is a country outside the internal European area. 

The amount of tax is calculated according to the alcohol content contained in the Alkopop. It amounts to EUR 5,550.00 for 100 liters of pure alcohol.