Coffee tax is a non-harmonized consumption tax levied in Germany. It applies to coffee and coffee-containing products that are brought into the German tax territory.
Companies that sell coffee or coffee-containing products in Germany must apply for necessary authorization in advance. Failure to comply may result in fines.
Knowing the Regulatory Framework
The Coffee Tax Act regulates the collection and payment of coffee tax in Germany. The requirements for permits, tax warehouses, transport and security payments to be made must be observed.
Companies from member states of the European Union that deliver coffee to private consumers in the German tax area can appoint a tax representative.
Using Information and Communication Systems
German customs provides information and forms on relevant topics on its website.
In addition, the customs portal offers access to the authority's digital services. This speeds up compliance processes and minimizes sources of error.
Meeting Compliance Requirements
Fulfillment of obligations requires that requirements are known. The necessary classifications and assessments of business actions relevant to coffee tax cause operational costs and effort.
By using expert services, companies can minimize effort and liability risks.