Requirements

Account type and login option

The service “Taxes on excise goods - authorisations” is aimed at businesses and private individuals. 
To use the service “Taxes on excise goods - authorisations” on the Customs Portal, you need to log in with a high level of trust. Businesses can log in using ELSTER, for example, while private individuals can use options such as their online ID (Online-Ausweis) or BundID. If you are only logged in with your email address and password, you cannot use the service “Taxes on excise goods - authorisations”.

Submission deadlines

The service “Taxes on excise goods - authorisations” includes a variety of applications, registrations, notifications and declarations. These are often subject to submission deadlines, which are set out in the respective excise duty laws. In the context of your duty to cooperate, please inform yourself as to whether there are any submission deadlines and, if so, what they are.
In general: if an authorisation is required to use a procedure, this is to be applied for in advance. It is only possible to specify submission deadlines at this point for form types that are used for all categories of excise duty:

• Applications for an authorisation to operate a tax warehouse or a settlement distillery are to be submitted in good time before the planned start of operations.
• Tax returns or tax declarations in individual cases are generally to be submitted as soon as the tax liability arises.
• Inventory declarations are to be submitted no later than one month after completion of the inventory.

Further requirements

Detailed service descriptions and, where applicable, additional requirements for the individual forms can be found at www.bund.de and at www.zoll.de.