Apply for tax relief for alcopops

In certain cases, tax relief from the alcopops tax can be granted on application for alcopops that have been demonstrably taxed. Relief is possible in the following cases:

• You are a tax warehouse owner and include the alcopops in your tax warehouse. Relief is possible for:
  
  • Inclusion of goods that have already been taxed: The tax has already been paid by the manufacturer, seller or another tax debtor.
  • Inclusion of returned goods: You are the original tax debtor and take goods back into your tax warehouse.
• You transport the products commercially to other European member states, where they are taxed in accordance with the regulations applicable there.

Tax relief may be granted:

• The tax already incurred but not yet paid will be waived. You can only apply for this if you are also liable to pay tax on the Alkopos in question.
• The tax already paid will be refunded to you. You can only submit this application if you are also liable for the tax on the alcopops in question.
• You are not the tax debtor who has already paid the tax, but another tax debtor has paid the tax liability for the alcopops. The tax will be refunded to you on request.

Requirements

• if already taxed alcopops are taken into a tax warehouse: you prove that the alcopops have already been taxed.
• if you take back taxed alcopops yourself: you immediately record the inclusion in your tax warehouse in the warehouse accounting system.

What documents do I need?

• Both when you receive taxed alcopops in your tax warehouse in Germany and when you transport taxed alcopops to other European member states, the following evidence is required:
  

  If you have not taxed the goods used yourself: additionally the "taxation confirmation" (form 2735)

• When transporting taxed alcopops to other European member states, the following additional forms must be submitted or evidence provided:
  
  • If you wish to claim tax relief for taxed excisable alcopops transported to other Member States on a more than occasional basis, notify the relevant main customs office in advance using the "Notification for claiming tax relief on the movement of excisable goods in free circulation to other Member States" (Form 2756). Attach to this notification the "Assortment List - Annex to Form 2756" (Form 2757).
  • the third copy of the simplified accompanying document confirmed by the consignee in accordance with the so-called system directive
  • the taxation certificate of the other Member State