Service Finder
Apply for a permit to handle energy products
Service Description
The permit authorizes you to handle energy products that have not yet been taxed.
Energy products are, for example, fuels and heating fuels such as heating oil, natural gas or coal.
The examination for the granting of a permit generally relates to your company in the case of tradespeople. However, it can also relate to you personally, for example as managing director, or to other persons in your company who are relevant for tax purposes.
If you handle energy products in accordance with energy tax law, you require a permit.
Examples are listed below:
- You manufacture energy products.
- You store energy products.
- You use energy products for purposes other than as heating or fuel.
- You use energy products as samples for testing purposes.
- You ship energy products, for example on behalf of a company.
- You receive energy products that have been dispatched from a tax warehouse in another Member State or from a place of importation in another Member State.
- You operate a coal business or supply coal.
- You use coal in your business, for example to manufacture a product.
- You use natural gas in your business, for example to manufacture a product.
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You operate commercial shipping and use the energy products
- for the maintenance of watercraft.
- for the manufacture of watercraft.
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You use watercraft
- for sea rescue.
- as an authority for official purposes.
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You operate commercial aviation and use energy products, for example heavy fuel oils, under certain conditions
- as aviation fuel.
- as aviation turbine fuel.
- for the maintenance of aircraft.
- for the development and manufacture of aircraft.
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You use aircraft
- for air rescue.
- as an authority for official purposes.
In all cases, you require written permission from the main customs office responsible for you. Permission will be granted subject to revocation.
Before issuing a permit, the main customs office generally checks whether certain requirements are met, for example with regard to tax reliability, bookkeeping and the technical equipment in your business.
Process flow
The application for permission is generally informal and in writing, except in the case of use by air carriers. Please always provide the following information and enclose the required documents:
- Name, address and legal form of the applicant
- Tax number of the applicant at the responsible tax office
- Type of energy product according to the designation in the law and the intended use
- Statement as to whether similar taxed energy products are traded, stored or used
As an air carrier:
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Download the relevant form from the Customs Administration website:
- Application for a permit for the tax-free use of energy products for aviation (form 1160)
- Application for a one-off permit for the tax-free use of energy products for aviation (form 1161)
- Complete the form and attach the required documents.
- Submit the documents by post to your local main customs office.
- The main customs office will check your documents.
- You will receive a decision with the permit and a permit certificate or a rejection.
The main customs office from whose district you operate your business is responsible or, if you do not operate a business, in whose district you have your place of residence. If your company 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 responsible.
Requirements
- You are reliable for tax purposes.
- If you are obliged to do so, you keep proper accounts and prepare annual financial statements on time.
- If you are obliged to do so, you must keep document books and have records that you can submit to the main customs office on request.
- If necessary, a security must be provided
- Aviation companies: If you use energy products for the maintenance or manufacture of aircraft or certain engines and motors: Approval from the Federal Aviation Office, the responsible European Aviation Safety Agency or the Federal Office of Defense Technology and Procurement
Which documents are required?
In your particular case, please enclose the following documents with the informal application:
If you wish to manufacture energy products under duty suspension:
- a description of the manufacturing facilities, the storage sites, the tapping points and the rooms connected or adjacent to them
- a layout and piping plan (in duplicate)
-
a declaration of operation with description
- the manufacturing process
- the raw materials to be processed
- the products to be manufactured and their tax-determining characteristics and
- the by-products and waste.
(Supplement the operating declaration with a schematic representation if this is necessary for understanding).
- a description of the quantity determination and the production accounting
- Companies that are entered in the commercial, cooperative or association register: a current extract from the register
If you wish to store or supply energy products under duty suspension:
- a description of the production facilities, storage sites, tapping points and the rooms connected or adjacent to them
- a layout and piping plan (in duplicate)
- a description of the quantity determination and the bookkeeping
- Companies that are entered in the commercial, cooperative or association register: a current extract from the register
If you are an authorized representative of a mail order company:
- Companies entered in the commercial, cooperative or association register: a current extract from the register
If you are the owner of a coal company or a coal supplier and wish to purchase coal without paying tax:
- a description of the operating and storage premises and the rooms connected or adjacent to them
- a plan of the premises showing the facilities for the storage of untaxed coal (in duplicate)
- a description of the accounting for the purchase and delivery of coal
- a description of the quantity determination
- Companies entered in the commercial, cooperative or association register: an excerpt from the latest version of the register
- if applicable, a declaration of the appointment of an authorized representative in which the latter has declared his consent
If you wish to use coal tax-free:
- a description of the operating and storage premises and the rooms connected or adjacent to them
- a plan of the business premises showing the facilities for the storage of tax-free coal (in duplicate)
- a declaration of operation in which the use of the coal is described in detail
- a description of the economic activities of your company on an officially prescribed form, according to the law, coal is to be used tax-free for certain processes and procedures. (The description must enable the main customs office to classify your company as a producer).
- a description of the accounting for the purchase and use of tax-free coal
- Companies that are entered in the commercial, cooperative or association register: an up-to-date extract from the register
- if applicable, a declaration of the appointment of an authorized representative or a company management in which they declare their consent
If you wish to use or distribute liquefied natural gas:
- a description of the operating and storage premises and the premises connected or adjacent to them
- a plan of the operating facility in which the storage site for the liquefied natural gas is identified (in duplicate)
- a declaration of operation in which the use of the natural gas is described in detail
- a presentation of the accounts on the use or distribution of the tax-free natural gas
- Companies that are entered in the commercial, cooperative or association register: an up-to-date extract from the register
- if applicable, a declaration of the appointment of an authorized representative or management
If you use or distribute energy products other than coal and natural gas:
- a description of the operating and storage rooms and the rooms connected or adjacent to them
- a plan of the premises showing the storage site for the energy products (in duplicate)
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a declaration of operation in which the use of the energy products is described in detail; in this declaration you must state
- whether and how energy products not consumed during use are to be used further and
- whether energy products will be extracted or recovered during use and how they are to be used
- an account of the use or distribution of the exempt energy products
If you use or distribute the energy products in the context of commercial aviation:
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If you transport persons or goods commercially:
- Authorization as an air carrier and a citation of all subsequent changes and all rulings of the aviation authority relating to the business
- in other cases: a description of the object of the service operation and proof of commerciality
- a declaration with details of the aircraft, broken down by aircraft type and registration number
- Proof of authorization of use
- proof of the airworthiness certificates of the aircraft
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If you use energy products to maintain aircraft or in the development and manufacture of aircraft:
- Approval from the Federal Aviation Office, the responsible European Aviation Safety Agency or the Federal Office of Defense Technology and Procurement
- Companies that are entered in the commercial, cooperative or association register: an up-to-date extract from the register
- if applicable, a declaration of the appointment of an authorized representative or a company management in which they declare their consent
What are the fees?
There are no costs for you.
What deadlines do I have to pay attention to?
You must apply for a permit before handling energy products.
Processing duration
Processing usually takes 1 to 8 weeks.
Legal basis
- § Section 12 Ordinance on the Implementation of the Energy Tax Act (EnergieStV)
- § Section 16 Ordinance on the Implementation of the Energy Tax Act (EnergieStV)
- §§ Sections 21 to 22 of the Ordinance on the Implementation of the Energy Tax Act (EnergieStV)
- § Section 42 Ordinance on the Implementation of the Energy Tax Act (EnergieStV)
- § Section 65 Ordinance on the Implementation of the Energy Tax Act (EnergieStV)
- § Section 72 Ordinance on the Implementation of the Energy Tax Act (EnergieStV)
- § Section 83 Ordinance on the Implementation of the Energy Tax Act (EnergieStV)
- § Section 52 Ordinance on the Implementation of the Energy Tax Act (EnergieStV)
- in conjunction with Section 25 of the Energy Tax Act (EnergieStG)
- in conjunction with Section 27 of the Energy Tax Act (EnergieStG)
Applications / forms
- Appeal
- Legal action before the tax court
- An objection can be lodged against the tax return or a decision by the main customs office within 1 month and, if necessary, an action can be brought before the tax court. For details, please contact the main customs office responsible for you or your legal advisor.
Appeal
- Forms: no. For air carriers: yes.
- Online procedure possible: no
- Written form required: yes
- Personal appearance required: no
Further Information
Author
The text was automatically translated based on the German content.
- Energy tax - Permission granted
Remark: Display of performance in the source portal
Technically approved by
Federal Ministry of Finance
Professionally released on
24.02.2021
Source: Zuständigkeitsfinder Thüringen (Linie6PLus)
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.