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:
Excise duties for distance selling companies in Germany
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Definition: Excise duty in Germany
- 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.
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Deadlines for submitting excise declarations
| Produits alimentaires | Formulaires |
|---|---|
| Spiritueux et produits contenant des spiritueux | 1272 + 1278 (Annexe) |
| Alcopops | 2780 + 2781 (Annexe) |
| Bière | 2074 |
| Vins mousseux | 2401 + 2402 (Annexe) |
| Produits intermédiaires | 2451 + 2452 (Annexe) |
| Café | 1807 + 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
| Products | Text of law | Tax rates |
|---|---|---|
| Beer | § 2 Abs. 1 | Per hectolitre of beer 0,787 Euro |
| Beer | § 2 Abs. 1 | Based 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)
| Products | Text of law | Tax rates |
|---|---|---|
| Alcoholic products | § 2 Abs. 1 | 1,303 Euro per hectolitre of pure alcohol |
| Alcoholic products | § 2 Abs. 2 Nr. 1 | 1.022 Euro per hectolitre of pure alcohol |
| Alcoholic products | § 2 Abs. 2 Nr. 2 | 730 Euro per hectolitre of pure alcohol |
Alcopops (AlkopopStG)
| Products | Text of law | Tax rates |
|---|---|---|
| Alcopops | § 2 | 5.550 Euro per hectolitre of pure alcohol |
Sparkling wine and intermediate products (SchaumwZwStG)
| Products | Text of law | Tax rates |
|---|---|---|
| Sparkling wine | § 2 Abs. 1 | 136 Euro per hectolitre |
| Sparkling wine | § 2 Abs. 2 | 51 Euro per hectolitre |
| Intermediate products | § 30 Abs. 1 | 153 Euro per hectolitre |
| Intermediate products | § 30 Abs. 2 | 102 Euro per hectolitre |
| Intermediate products | § 30 Abs. 3 | 136 Euro per hectolitre |
Coffee (KaffeeStG)
| Products | Text of law | Tax rates |
|---|---|---|
| Café torrifié | § 2 Abs. 1 Satz 1 | 2,19 Euro per kilogram |
| Instant coffee | § § 2 Abs. 1 Satz 1 | 4,78 Euro per kilogram |
| Blends of roasted coffee and instant coffee | § 2 Abs. 1 Satz 2 | the tax is divided according to the types of coffee contained in the blends |
| Coffee-containing products | § 2 Abs. 2 Nr. 1 | 0,12 Euro per kilogram |
| Coffee-containing products | § 2 Abs. 2 Nr. 2 | 0,43 Euro per kilogram |
| Coffee-containing products | § 2 Abs. 2 Nr. 3 | 0,86 Euro per kilogram |
| Coffee-containing products | § 2 Abs. 2 Nr. 4 | 1,32 Euro per kilogram |
| Coffee-containing products | § 2 Abs. 2 Nr. 5 | 1,76 Euro per kilogram |
| Coffee-containing products | § 2 Abs. 2 Nr. 6 | 0,26 Euro per kilogram |
| Coffee-containing products | § 2 Abs. 2 Nr. 7 | 0,94 Euro per kilogram |
| Coffee-containing products | § 2 Abs. 2 Nr. 8 | 1,91 Euro per kilogram |
| Coffee-containing products | § 2 Abs. 2 Nr. 9 | 2,86 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