The coffee tax in Germany was created to raise income for the government spending. This tax generates approximatively 1 billion Euro annually. It arises automatically when the coffee is brought into the tax area, and it concerns coffee and goods containing it. (§ 17 Coffee Tax Act).
It is dispatched in 2 categories, first one is the roasted coffee with a tax of 2,19 EUR per kilogram, the second one is instant coffee with 4,78 EUR per kilogram. For the other products containing coffee, the tax rate is based on the types of coffee they contain.
More info in the Article 4 of the coffee tax act about the Transport of coffee for free circulation from, to or via other Member States
What are the requirements for the tax coffee in Germany?
- The tax must be paid from the first kilo.
- Since 2010, mail order companies from the EU-countries must register and pay the tax, if they are German private people.
- Under the German Coffee Tax Law, (in German: Kaffeesteuergesetz) retailers established in another Member State selling coffee to Germany must appoint a fiscal representative located in Germany.
- The representative needs to be approved by the German customs authority, record the mail order deliveries, and pay the tax guarantee and due tax.
In addition to Germany, Belgium, Denmark, Croatia, Greece & Latvia also charge the coffee tax in Europe.
How Eurotax can help you?
As an official tax representative in Germany, Eurotax provides its service to represent you and make the declarations for your coffee excise. The representative must submit the tax returns no later than the 10th of the month following the month in which the tax was incurred. The tax on coffee is due no later than the 20th day of the month following the month in which it was incurred.
You can contact us here for more information. You can also visit our page about excise coffee in Germany here