Erstattung, Erlass oder Vergütung der Kaffeesteuer beantragen

Coffee tax relief is available if the coffee or coffee-containing goods were originally taxed but are later used for a purpose that justifies relief. Relief from tax may mean:

• The tax that has already been incurred but not yet paid will be waived for you You can only make the relevant application if you are also the tax debtor for the goods in question (waiver).
• The tax already paid will be refunded to you You can also apply for this only if you are also the tax debtor for the goods in question (refund).
• 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 (reimbursement).

Relief from coffee tax is possible in the following cases:

• You take coffee that has already been taxed into your tax warehouse. A tax warehouse is a place approved by the main customs office where products may be manufactured, processed, stored, received or dispatched.
• You deliver already taxed coffee to a consignee in another Member State.
• You deliver already taxed coffee-containing goods to a consignee in another Member State or export the goods to a third country.
• You destroy already taxed coffee at your expense at a location other than your tax warehouse.
• You destroy already taxed coffee-containing goods in your manufacturing plant.

Requirements

• You prove that the coffee or coffee-containing goods have already been taxed.
• You keep records of the coffee you receive in the tax warehouse.
• You can show proof of export in the case of deliveries to third countries or the delivery bill in the case of deliveries to another Member State.
• You have been issued a corresponding commitment certificate by the main customs office.
• You notify a planned destruction with type and quantity of the goods in time.