From 1 January 2027, the use of the customs portal will be mandatory for numerous forms relating to luxury goods tax. As the forms will no longer be available externally, businesses will in future have to submit applications digitally via a business customer account with an ELSTER certificate.
The regulation applies to alcohol duty, alcopop duty, beer duty, coffee duty, sparkling wine and intermediate product duty, and tobacco duty.
Following the changeover, the relevant forms will no longer be available for download on the Customs website or in the Form Management System (FMS).
Legal basis
The change is based on Section 3(2) of the Ordinance on the Transmission of Consumption and Air Transport Tax Data (VStDÜV).
ELSTER account – Prerequisite
Access will in future be exclusively via the Customs Portal. A prerequisite is a business customer account, for which an ELSTER account for the respective organisation is required.
Recommendation for businesses: Businesses should set up their ELSTER account and register on the Customs Portal in good time. According to the German Customs Administration, the setup and activation process may take some time.
Link:
Online obligation from 1 January 2027 for forms relating to excise duties
Source: