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Calculate and Pay Energy Tax

The energy tax is an excise tax. It is levied on energy products.

Examples of energy products include

  • gasoline
  • Heating oil
  • Liquefied petroleum gas
  • Natural gas
  • Coal

The amount of the tax depends on the type and quantity of the energy products, which are the subject of the tax. In addition, the calculation of the tax depends on the nature of the energy products and how you use them.

The energy tax is a self-assessment tax. This means that if you are liable to pay the tax, you must file a tax return with the competent main customs office without being asked to do so and calculate the energy tax yourself in that return. This is referred to as a tax return.

You may manufacture, process, handle, store, receive, or ship energy products in a so-called tax warehouse without incurring tax initially. A tax warehouse is a manufacturing facility or storage facility and must be authorized by the main customs office.

The tax generally becomes due as soon as the energy product is removed from the tax warehouse or is withdrawn for consumption within the tax warehouse.

Special Provisions:

You must also pay the tax if you

  • use energy products for a motor-related purpose contrary to their originally intended use (for example, using heating oil as fuel) or use them as a heating fuel,
  • produce energy products outside the tax warehouse and no tax exemption applies, or
  • store, supply, carry, or use marked energy products (heating oil) as fuel.

  • Energy Tax Collection
  • Energy tax on energy products such as motor fuels and heating fuels, for example, gasoline or heating oil
  • Production and storage are permitted only in a tax warehouse for which a permit has been issued by the competent main customs office; this also applies to shipments into or out of a tax warehouse
  • Tax is incurred, for example,
    • upon removal from a tax warehouse or production outside a tax warehouse
    • The amount of tax is determined by the type and quantity of the energy products
  • The tax return must be filed voluntarily
  • Tax exemption is possible under certain conditions
  • The application must be submitted online or in writing
  • Competent authority: the locally competent main customs office

  • Simply submit the form for your energy tax:
    • Energy Tax Return Excluding Heating Fuels, Natural Gas, and Coal (Form 1100),
    • Energy Tax Return for Heating Fuels Excluding Natural Gas and Coal (Form 1101),
    • Energy Tax Return for Natural Gas (Form 1103), or
    • Energy Tax Return for Coal (Form 1104)

You must pay energy tax if the tax has become due and you are a taxpayer as defined by law. This may be the case in various situations, for example, if:

  • You are the owner of a tax warehouse from which the products were removed or consumed,
  • you are a “registered recipient” authorized to receive energy products—for example, for commercial purposes—and you bring products into your business that were removed under tax suspension,
  • you were involved in a manufacturing process outside the tax warehouse,
  • You have held, supplied, transported, or used energy products containing authorized tracers (heating oil) as fuel, or
  • you were involved in irregularities during a transport operation during which the tax was suspended.

There are no costs to you.

Your

  • Energy Tax Return Excluding Heating Fuels, Natural Gas, and Coal,
  • Energy tax return for heating fuels excluding natural gas and coal,
  • Energy tax return for natural gas, or
  • energy tax return for coal

can be filed online using the “Energy and Electricity Tax (IVVA)” service on the Customs Portal. Alternatively, you can also submit the required documents in writing.

Online filing:

Go to the website www.zoll-portal.de.

  • Register for the “Energy and Electricity Tax (IVVA)” service once using a user or company account.
  • Verify your identity using an ELSTER account or a digital ID card.
  • Fill out the form and submit it directly.
  • Your local main customs office will review the information you provided.
  • If no issues are found, you must pay the tax you calculated in the tax return by the due date without further notice.
  • If any issues are identified, you will generally receive a tax assessment notice with a payment deadline.

Written Filing:

  • Fill out the form digitally, print it, and mail it to your local main customs office.
  • The remaining steps are the same as for the online filing.

Processing usually takes between 1 day and 3 months. 

Processing time: 1 - 182 Days

Depending on when you file your energy tax return, you must observe different deadlines:

  • For withdrawals from a tax warehouse: by the 15th day of the month following the month in which the tax became due.
  • If the tax arose between December 1 and 18, by December 22. This does not apply to companies that paid less than 60 million euros in energy tax in the previous calendar year.
  • If the tax arose between December 19 and 31, by January 15 of the following year.
  • For production outside a tax warehouse: immediately.
  • In other cases: generally immediately.

  • Objection
  • Lawsuit before the Tax Court

There are no notes or special considerations. 

General Customs Directorate (GZD)


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The text was automatically translated based on the German content.

Source: Serviceportal Saarland