Service Finder
Appointment of tax representatives
Service Description
Do you want your company to be represented by a tax representative? Then you can appoint persons who belong to your company as tax representatives. To be appointed, you submit an application to the main customs office responsible for you, which must approve the appointment.
Tax representatives represent your company in the fulfillment of tax obligations for goods subject to excise duty in a tax warehouse, for example.
In addition, tax representatives can for example
- submit the tax return or
- be contact persons for the main customs office.
The appointment of tax representatives is only possible if they meet certain requirements. For example, they must
- belong to your company and
- agree to the appointment.
You can apply for tax representatives in accordance with the Aviation Tax Act in a different application procedure.
Process flow
You can apply for the appointment of tax representatives online, by post or by fax.
If you wish to apply for the appointment online:
-
Go to the customs portal.
- To be able to use the customs portal, you must register once at www.zoll-portal.de.
-
Log in with your access data for ELSTER (electronic tax return). As a private individual, you can also use the online ID function of your ID card or your BundID to register.
- If you do not yet have an ELSTER account or BundID account, you will need to register separately once.
- Complete the "Tax representative" form in the "Services" menu item and send it off.
- The main customs office will check your order and send you the decision electronically.
If you want to apply for the order by post or fax:
- Open the Forms Management System (FMS) of the Federal Ministry of Finance (BMF).
- Download form 3700a. You will find the current version under Form ID 3700 (Appointment of tax representative / business manager). Select the option "Tax representative (Section 214 AO)". You will then be redirected to form 3700a.
- Complete the form, sign it and the person to be appointed and send it to your main customs office. You can send the form by post or fax.
- The main customs office will check your order and send you the decision by post.
- In both cases, the person to be appointed may have to identify themselves to the main customs office responsible.
Requirements
The person to be appointed must fulfill the following requirements:
- They belong to your company.
- They are capable and suitable to fulfill tax obligations due to their operational position and knowledge.
- They must agree to the appointment.
Which documents are required?
- The documents required depend on the scope of your application.
What are the fees?
There are no costs.
What deadlines do I have to pay attention to?
There is no deadline.
Processing duration
It is not possible to give an average processing time. It depends on the circumstances of the individual case.
Legal basis
Applications / forms
Objection
Appeal
Forms available: Yes
Written form required: No
Informal application possible: Yes
Personal appearance necessary: No
Online services available: Yes
What else should I know?
There are no indications or special features.
Author
Generalzolldirektion (GZD)
The text was automatically translated based on the German content.
- Tax representative Appointment
Remark: Display of performance in the source portal
Technically approved by
Federal Ministry of Finance (BMF)
Professionally released on
28.05.2024
Source: Zuständigkeitsfinder Thüringen (Linie6PLus)
Start your request directly online:
Competent Authority
Generalzolldirektion (GZD), Zentrale Auskunft Zoll
Telephone
+49 228 303-26020Remark: For private individuals
Telephone
+49 228 303-26030Remark: For companies
Telephone
+49 228 303-26040Remark: Requests in English
Fax
+49 228 303-97924Opening times
Call times:
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
