Declare the amount of electricity in the tax return and calculate the electricity tax yourself

If you have to pay electricity tax, you submit a tax return to the relevant main customs office in which you calculate the tax yourself. This is then referred to as a tax declaration.

Electricity tax is an excise duty levied on electrical power. Electricity tax is also a self-assessed tax. This means that if you pay the tax as the tax debtor, you must submit a tax return to the competent main customs office and calculate the electricity tax yourself therein (tax return).

Typically, electricity is drawn from the supply grid by a final consumer for consumption. The tax arises at the time of withdrawal or consumption. The electricity supplier must then pay the electricity tax for this electricity as the tax debtor and passes the costs on to the consumers via the electricity price as part of the invoice.

If the power supplier draws electricity from the grid for its own consumption, it must also pay electricity tax.

 If you generate electricity for self-consumption as a self-producer, you must also pay the electricity tax for the electricity consumed yourself. However, this only applies if there is no tax exemption for the self-generated and used electricity. Such tax exemptions are possible, for example, for self-producers with small residential photovoltaic rooftop systems (PV systems) or combined heat and power plants (CHP plants).

You must pay the electricity tax unsolicited and on time. Otherwise, you must expect late payment surcharges.

You can submit your electricity tax return and/or declaration of tax-exempt electricity quantities (form 1400) online via the "Energy and Electricity Tax (IVVA)" service on the Customs Portal. Alternatively, you can also submit the required documents in writing.

Online Registration:

• Go to the website www.zoll-portal.de.
• Register once for the "Energy and Electricity Tax (IVVA)" service using a personal or business account.
• Verify your identity with an ELSTER account or digital ID card.
• Fill out the form and send it directly.
• Your competent principal customs office is reviewing the information you provided.
• If no objections are found, you must pay the tax calculated by yourself in the tax return by the due date (usually June 25 of the calendar year in which the tax return was filed) without any further request.
• If discrepancies are found, you will generally receive a tax assessment with a payment deadline.

Written registration:

• Go to the website www.formulare-bfinv.de/ffw/content.do and enter the number "1400" in the search field. Alternatively, you can also go to the website www.zoll.de and enter the number "1400" in the search field there.
• Fill out form 1400 "Electricity tax return and/or return of tax-free electricity quantities" digitally, print it out, and send it by post to your locally competent main customs office.
• The further steps proceed just like with the online registration

Depending on whether you want to file your electricity tax return annually or monthly, you must observe different deadlines:

• For annual electricity tax returns: You must submit the tax return by May 31 of the year following the year the tax arose (of consumption). The self-calculated amount must be paid by June 25 of that year. For monthly electricity tax returns: You must submit the tax return by the 15th day of the month following the month the tax arose (of consumption). The self-calculated amount must be paid by the 25th day of that month.
• If the electricity was withdrawn or passed on without permission, unlawfully, or for an unintended purpose: You must submit the tax return without delay, which means without undue delay. The self-calculated amount must be paid immediately.

There are no costs. 

• Objection
• Action before the finance court