Enter the amount of electricity in the tax return and calculate the electricity tax yourself
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Steuern und Abgaben
Procedure
To file the tax return, you must use the officially prescribed form:
- Go to the German Customs website and from there call up the form "Electricity tax declaration and/or declaration of tax-exempt electricity quantities" (Form 1400). You can fill out the form directly on the computer.
- Print out the completed form and attach the required documents if necessary.
- Sign the completed form and submit it to your local main customs office. The main customs office will review your tax filing and send you a notice if your calculations were not accurate or if anything is unclear. If your calculations are correct, they will usually not send you a notice.
- Pay the amount you calculated yourself or the amount stated in the tax assessment from the main customs office by the due date.
The main customs office responsible is the one from whose district you operate your business or, if you do not operate a business, the one in whose district you are domiciled. If your business 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 locally responsible.
