Erstattung, Erlass oder Vergütung der Kaffeesteuer beantragen

Procedure

To claim relief from coffee tax, follow these steps:

• If you are a tax warehouse owner and had paid tax on the goods yourself, apply for the remission or refund of the tax in your monthly tax return. In it, fill in the relief application and the attachments listed there:
  
  • Form 1807 "Monthly Tax Filing/Relief Filing for Coffee and/or Goods Containing Coffee" and.
  • Form 1808 "Attachment to Monthly Tax Filing/Relief Filing for Coffee and/or Coffee-Containing Merchandise."
• If you are a tax warehouse holder and take back goods that someone else had taxed, you can apply for a refund:
  
  • Form 2735 "Confirmation of taxation".
• If you are delivering coffee or coffee-containing goods to a consignee in another Member State or exporting coffee-containing goods to third countries or third territories, follow 2 steps:
  
  • Step 1: You apply for a commitment for relief:
    
    • Form 1846 "Application for Grant of Certificate of Relief from Coffee Tax" and
    • Form 1847 "List of Goods - Attachment to Application (Form 1846) for Certificate of Assent for Coffee and/or Goods Containing Coffee"
  • Step 2: Once you have received a commitment letter, you submit an application for tax relief:
    
    • Form 1807 "Monthly Tax Return/Relief Application for Coffee and/or Goods Containing Coffee"
    • Form 1809 "Annex to the application for relief from coffee tax (Form 1807)".
• The main customs office will check your documents.
• You will receive a decision approving or rejecting your application.

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 of Germany or if you do not have a residence in Germany, the main customs office in whose district you first appear for tax purposes is locally responsible.

More information

Anyone wishing to transport taxed coffee or goods containing coffee to another Member State in return for tax relief or to export goods containing coffee requires prior approval from the main customs office in the form of an approval certificate. This must be applied for using an official form.
You must apply for the relief.