Electricity-tax supplier permit: application, security, deadlines
Supplying electricity to end customers requires a permit under section 4 of the Electricity Tax Act. The main customs office is responsible. The notification to the Bundesnetzagentur does not replace it.
Two filings, two authorities
The notification under section 5 of the Energy Industry Act goes to the Bundesnetzagentur and concerns supply under energy law. The permit under section 4 of the Electricity Tax Act goes to the main customs office and concerns the tax. The guide lists both side by side, because projects otherwise treat one as the other.
Which main customs office is responsible follows from the company’s seat, not from where the customers are. I read that from the customs administration’s current list, not from a rule of thumb.
Security and deadlines without a flat figure
The main customs office can ask for a security. An amount that fits every founding is not stated on this site. It depends on the volume applied for and on the authority’s decision in the case.
I also do not name a general processing time in weeks. The energy-law notification, the guide says elsewhere, is due without undue delay after activity starts and in practice needs lead time. For the tax permit: it has to be in place before taxable supply begins. The calendar is set by the responsible office.
What the mandate does
I place the permit in the order of the thirteen phases, next to the balancing group and market communication. The company completes the forms. This is not tax advice in the sense of the German Tax Advisory Act.
If you only mean this one stage, you can start there. The other duties, including the market master-data register and BDEW codes, still remain.
In the same context
Not tax advice and not legal advice. Section 4 of the Electricity Tax Act and the responsible customs office prevail.
Common questions
Does the Bundesnetzagentur notification cover electricity tax?
No. Suppliers need a permit under section 4 of the Electricity Tax Act from the responsible main customs office. The page on the notification on this site says the same.
How high is the security?
I do not name a flat amount. Whether a security is required, and at what level, is decided by the main customs office in the individual case.
What deadline applies to the application?
There is no general period in weeks on this page. The permit has to be in place before taxable supply starts. The responsible office sets the calendar.
Is this tax advice?
No. I place the permit in the founding path. Tax advice in the narrower sense is for tax advisers, not for this mandate.