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