Service Finder
Apply for a tax reduction for shore power supply for watercraft
Service Description
If you use shore power for your watercraft while they are in port, a reduced electricity tax rate applies in many cases.
You are entitled to a reduction in electricity tax if you
- use the watercraft commercially and
- have a corresponding permit from the local main customs office.
For companies that are operated from a location outside the German tax territory or for persons not resident in the German tax territory, the main customs office in whose district you first appear for tax purposes is responsible.
The electricity tax is calculated on the basis of the unit megawatt hours (MWh). The standard tax rate is EUR 20.50 per megawatt hour. The tax is reduced by EUR 20.00 in the event of a tax reduction due to shore power supply to watercraft moored in port. It then only amounts to EUR 0.50 per megawatt hour.
Process flow
You can apply for a tax reduction for shore power supply in writing or online at your local main customs office.
Written application
- Go to the website of the German customs authorities and call up the form "Application for the granting/amendment of a permit for the tax-privileged withdrawal of shore-side electricity supply for watercraft" (form 1457). You can complete the form directly on your computer.
- Print out the completed form and, if necessary, attach the required documents.
- Sign the completed form and submit it to your local main customs office. The main customs office will check your application.
- You will receive a decision with the individual permit or a rejection.
- In the case of an individual permit, you will be issued with a permit certificate showing that you are entitled to purchase electricity at the reduced tax rate.
Online application
- Go to the online service of German customs at www.zoll-portal.de
- To apply for an electricity tax reduction via the customs portal, you must register once. For registration and all applications, you will need proof of identity via ELSTER or online ID function with ID card.
- Once you are registered, select the "Energy and electricity tax (further applications)" form, complete it and add any additional documents.
- Send off the application. The main customs office will check your application.
- You will receive a message that you can call up the decision with the individual permit or a rejection in the customs portal.
- In the case of an individual permit, you will be issued a permit certificate showing that you are entitled to purchase electricity at the reduced tax rate.
Requirements
- You operate commercial shipping and purchase shore power for your watercraft
- You comply with the state requirements for tax reduction.
- You keep a receipt book.
- You keep records of the tax-privileged quantities of electricity withdrawn in the calendar year.
- You record the tax-privileged purposes in a way that can be verified by an expert third party.
- You must report any changes to the declared circumstances.
Which documents are required?
- Operating declaration
- if applicable. Form 1139 "State aid"
- Extract from the register of companies, cooperatives or associations in which your company is registered
- Declaration of the appointment of an authorized representative, if applicable
What are the fees?
There are no costs for you.
What deadlines do I have to pay attention to?
There are no deadlines.
Processing duration
Processing Time: 1 - 182 Days
Legal basis
Applications / forms
- Appeal
- Legal action before the tax court
- You can lodge an appeal against the decision of the main customs office within one month and, if necessary, take legal action before the tax court. For details, please contact the main customs office responsible for you or your legal advisor.
What else should I know?
There are no indications or special features.
Further Information
- Further information on tax reductions in electricity tax on the website of the customs administration
- Further information on state aid regulations on the website of the customs administration
- Further information on the granting of permits for the shore power supply of watercraft on the website of the customs administration
Author
Directorate General of Customs (GZD)
Forwarding service: Deep link to the source portal
The text was automatically translated based on the German content.
Technically approved by
Federal Ministry of Finance (BMF)
Professionally released on
22.09.2023
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.