Appointment of tax representatives

Source: BUS Rheinland-Pfalz

Do you want your company to be represented by a tax representative? Then you can appoint people who belong to your company as tax representatives. To be appointed, you submit an application to the main customs office responsible for you, which must approve the appointment.

Tax representatives represent your company in the fulfillment of tax obligations for goods subject to excise duty in a tax warehouse, for example.

In addition, tax representatives can for example

submit the tax return or
be contact persons for the main customs office.

The appointment of tax representatives is only possible if they meet certain requirements. For example, they must

belong to your company and
agree to the appointment.

You can apply for tax representatives in accordance with the Aviation Tax Act in a different application procedure.

You can apply for the appointment of tax representatives online, by post or by fax.

If you wish to apply for the appointment online:

Go to the customs portal.
- To be able to use the customs portal, you must register once at www.zoll-portal.de.
Log in with your access data for ELSTER (electronic tax return). As a private individual, you can also use the online ID function of your ID card or your BundID to register.
- If you do not yet have an ELSTER account or BundID account, you will need to register separately once.
Complete the "Tax representative" form in the "Services" menu item and send it off.
The main customs office will check your order and send you the decision electronically.

If you want to apply for the order by post or fax:

Open the Forms Management System (FMS) of the Federal Ministry of Finance (BMF).
Download form 3700a. You will find the current version under Form ID 3700 (Appointment of tax representative / business manager). Select the option "Tax representative (§ 214 AO)". You will then be redirected to form 3700a.
Complete the form, sign it and the person to be appointed and send it to your main customs office. You can send the form by post or fax.
The main customs office will check your order and send you the decision by post.

In both cases, the person to be appointed may have to identify themselves to the main customs office responsible.

Appointment of tax representatives

Process flow

Requirements

Which documents are required?

What are the fees?

What deadlines do I have to pay attention to?

Processing duration

Legal basis

Applications / forms

Appeal

What else should I know?

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