Service Finder
Apply for relief from electricity tax for companies
Service Description
Your company can receive full or partial relief from electricity tax for electricity that has already been taxed. You must apply for this relief at your local main customs office.
Among other things, you will receive relief as
-
manufacturing industry for
- electrical analysis
- chemical reduction processes
- metal production and processing
- manufacture of glass and glassware, ceramic products, concrete, plaster or cement products or graphite products
- manufacturing industry and agriculture and forestry for demonstrably taxed electricity that you have used for business purposes.
Process flow
Online registration:
- Go to the website www.zoll-portal.de.
- Register once for the "Energy and electricity tax (IVVA)" service with a user or company account.
- Prove your identity with an ELSTER account or digital ID card.
- Complete the relevant form and send it off directly.
- Your main customs office will check the information you have provided.
- If no objections are found, the self-calculated tax relief will be transferred.
- In the event of a different tax assessment, you will receive a tax assessment notice in addition to the transfer of the tax relief.
Written registration:
- Go to the website www.zoll-portal.de.
- Register once for the "Energy and electricity tax (IVVA)" service with a user or company account.
- Prove your identity with an ELSTER account or digital ID card.
- Complete the relevant form digitally, print it out and send it by post to your local main customs office.
- The next steps are the same as for online registration
Requirements
- You are a company in the manufacturing industry or in agriculture and forestry.
- You have demonstrably paid taxes on the electricity to be relieved.
- You have put the electricity to a purpose or use that is eligible for relief under the Electricity Tax Act.
Which documents are required?
-
Application for electricity tax relief for companies:
- "Tax relief in accordance with Section 9a StromStG" (form 1452) or
- "Tax relief according to § 9b StromStG" (form 1453)
-
You may need to submit the following documents:
- Form 1402 Description of economic activities
- Operating declaration
- Form 1139 "State aid"
- Form 1456 "Self-declaration by the user of useful energy" (must be submitted for each user company)
- a list in which the quantities of electricity withdrawn for the production of useful energy are allocated to the other companies in each case
What are the fees?
There are no costs for you.
What deadlines do I have to pay attention to?
Your application must be received by the locally competent main customs office by December 31 of the year following the calendar year in which the electricity was withdrawn.
Processing duration
Processing Time: 1 - 182 Days
Legal basis
- § Section 9 a of the Electricity Tax Act (StromStG)
- § Section 9 b of the Electricity Tax Act (StromStG)
- § Section 17a Ordinance on the Implementation of the Electricity Tax Act (StromStV)
- § Section 17b Ordinance on the Implementation of the Electricity Tax Act (StromStV)
- § Section 17c Ordinance on the Implementation of the Electricity Tax Act (StromStV)
Applications / forms
- Appeal
- Action before the tax court
What else should I know?
There are no indications or special features.
Further Information
Author
Generalzolldirektion (GZD)
The text was automatically translated based on the German content.
- Granting electricity tax relief for certain procedures and processes as well as companies, for companies, in special cases
Remark: Display of performance in the source portal
Technically approved by
Federal Ministry of Finance (BMF)
Professionally released on
02.11.2023
Source: Zuständigkeitsfinder Thüringen (Linie6PLus)
Start your request directly online:
Competent Authority
Generalzolldirektion (GZD), Dienststellensuche Zoll
Address
01099 Dresden, Stadt
Telephone
+49 228 303-26020Remark: For private individuals
Telephone
+49 228 303-26030Remark: For companies
Fax
+49 351 44834-590DE-Mail
auskunft-zoll.gzd@zoll.de-mail.deOpening times
Office hours:
Monday 08:00 - 17:00
Tuesday 08:00 - 17:00
Wednesday 08:00 - 17:00
Thursday 08:00 - 17:00
Friday 08:00 - 17:00
Consultations are only possible by prior appointment.
