Apply for refund, remission or reimbursement of beer tax

Relief from beer tax is possible if it can be proven that the beer has been taxed but is later used for a purpose that justifies relief.
Relief is possible in the following cases:

• You transport beer that has already been taxed commercially to other European member states where it is taxed according to the regulations applicable there.
• You take taxed beer into a tax warehouse. A tax warehouse is a place approved by the main customs office where products may be manufactured, processed, stored, received or shipped. Examples:
  
  • You take beer back to your premises (return beer) because it was rejected by the recipient due to defects.
  • You take foreign beer, which has already been taxed, into your tax warehouse.
• You destroyed the beer outside a tax warehouse under the supervision of the tax authorities.

Relief from tax may mean:

• The tax you have already incurred but not yet paid will be waived. You can apply for such relief only if you are also the tax debtor for the goods in question.
• The tax already paid will be refunded to you. You can also apply for a refund only if you are the person liable to pay the tax on the goods in question.
• You are not the tax debtor who has already paid the tax, but another tax debtor has paid the tax debt for the goods. Upon request, the tax will be refunded to you.

Requirements

• You prove that the beer has been taxed.
• If you take back beer that you have taxed yourself: you immediately enter the admission to your tax warehouse in the beer tax book.
• In the case of admission of taxed beer from a third party: You have obtained the prior consent of the main customs office.

What documents do I need?

• When transporting taxed beer to European member states, the following additional evidence must be provided:
  
  • The third copy of the simplified accompanying document confirmed by the recipient according to the so-called system directive.
  • The taxation certificate of the other Member State.