Excise duties for distance selling companies in Germany

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Definition: Excise duty in Germany

Excise duty is an indirect tax that affects the consumption or use of certain goods. In Germany, the following products are subject to excise duty:

  • Alcohol and alcoholic beverages
  • Manufactured tobacco
  • Coffee
  • Mineral oils
  • Energy products and electricity

In Germany, in the field of distance selling to private individuals, only excise duties on alcohol and products containing alcohol, beer, sparkling wine, intermediate products, coffee and products containing coffee are levied.

Distance selling companies established in another Member State

Excise duty must be paid when these products are marketed to private individuals in the country of consumption.

A foreign distance selling company which dispatches excise goods to Germany must appoint a representative established in Germany.

Excise duties Germany
1. Definition in Germany 2. Distance selling excise duties 3. Our excise solution 4. Timetable and rates 5. Demande de devis
⚠️ The foreign distance selling company is also subject to VAT on sales in Germany. The special VAD scheme does not apply to products subject to excise duty, VAT is payable in Germany from the first delivery. The foreign distance selling company must apply for a VAT identification number in Germany in order to be able to declare and pay VAT.

We offer a complete solution, excise duty + VAT.

Registration

Foreign-based distance selling company registration + appointment of an authorized representative in Germany. Form 2752 “Notification of the distance selling company and appointment of representative (without energy products)” The customs office may require a bank guarantee. We are already registered in Germany at the main customs office in Sarrbrücken.

Obtaining authorizations

The distance selling company’s representative must obtain an authorization, which he must request from the competent customs office using the official form. (Form 2753 “Application – Authorized representative of a mail order company (excluding energy products)”). And attach a list of goods sold in Germany according to Form 2754.

Declaration & Payment

The representative is responsible for the payment of excise duties in Germany and must submit monthly tax declarations to the competent customs office.
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Deadlines for submitting excise declarations

Produits alimentairesFormulaires
Spiritueux et produits contenant des spiritueux1272 + 1278 (Annexe)
Alcopops2780 + 2781 (Annexe)
Bière2074
Vins mousseux2401 + 2402 (Annexe)
Produits intermédiaires2451 + 2452 (Annexe)
Café1807 + 1808

The tax and declarations are due and subject to different deadlines depending on the product concerned.

Alcoholic products, sparkling wines, intermediate products and alcopops:

The representative must submit the tax declarations no later than the 10th day of the month following the month in which the tax was incurred.
The tax is due no later than the 5th day of the second month following the month in which it was incurred.

Beer:

The representative must submit tax returns no later than the 7th of the month following the month in which the tax was incurred.
Beer tax is due no later than the 15th day of the month following the month in which it was incurred.

Coffee and products containing coffee:

The representative must submit the tax returns no later than the 10th of the month following the month in which the tax was incurred.
The tax on coffee is due no later than the 20th day of the month following the month in which it was incurred.

Below you will find the excise duty rates valid in Germany (status 01/06/2017). They can also be viewed on the customs administration’s website.

Beer

ProductsText of lawTax rates
Beer§ 2 Abs. 1Per hectolitre of beer 0,787 Euro
Beer§ 2 Abs. 1Based on annual production. The standard tax rate can be reduced by up to 44%.

Alcoholic products according to § 1 Abs. § 1 Abs. 1 Alkoholsteuergesetz (AlkStG)

ProductsText of lawTax rates
Alcoholic products§ 2 Abs. 11,303 Euro per hectolitre of pure alcohol
Alcoholic products§ 2 Abs. 2 Nr. 11.022 Euro per hectolitre of pure alcohol
Alcoholic products§ 2 Abs. 2 Nr. 2730 Euro per hectolitre of pure alcohol

Alcopops (AlkopopStG)

ProductsText of lawTax rates
Alcopops§ 25.550 Euro per hectolitre of pure alcohol

Sparkling wine and intermediate products (SchaumwZwStG)

ProductsText of lawTax rates
Sparkling wine§ 2 Abs. 1136 Euro per hectolitre
Sparkling wine§ 2 Abs. 251 Euro per hectolitre
Intermediate products§ 30 Abs. 1153 Euro per hectolitre
Intermediate products§ 30 Abs. 2102 Euro per hectolitre
Intermediate products§ 30 Abs. 3136 Euro per hectolitre

Coffee (KaffeeStG)

ProductsText of lawTax rates
Café torrifié§ 2 Abs. 1 Satz 12,19 Euro per kilogram
Instant coffee§ § 2 Abs. 1 Satz 14,78 Euro per kilogram
Blends of roasted coffee and instant coffee§ 2 Abs. 1 Satz 2the tax is divided according to the types of coffee contained in the blends
Coffee-containing products§ 2 Abs. 2 Nr. 10,12 Euro per kilogram
Coffee-containing products§ 2 Abs. 2 Nr. 20,43 Euro per kilogram
Coffee-containing products§ 2 Abs. 2 Nr. 30,86 Euro per kilogram
Coffee-containing products§ 2 Abs. 2 Nr. 41,32 Euro per kilogram
Coffee-containing products§ 2 Abs. 2 Nr. 51,76 Euro per kilogram
Coffee-containing products§ 2 Abs. 2 Nr. 60,26 Euro per kilogram
Coffee-containing products§ 2 Abs. 2 Nr. 70,94 Euro per kilogram
Coffee-containing products§ 2 Abs. 2 Nr. 81,91 Euro per kilogram
Coffee-containing products§ 2 Abs. 2 Nr. 92,86 Euro per kilogram
Request for quotation

We are at your disposal to answer your questions and to draw up a quotation.

  • Free-of-charge estimate
  • Contact our expert
  • Simple and effective
  • Response within 48 hours
  • No obligations
  • Competitive prices
  • Tailor-made estimate
  • No hidden fees
  • Multilingual service