Paying vehicle tax

When you register a vehicle with the registration authority, you must also submit the SEPA direct debit mandate form at the same time. Proceed as follows:

• You can fill out the form ″SEPA direct debit mandate for the collection of motor vehicle tax″ online on the customs website at www.zoll.de and present it to the registration office already printed out and signed when you register your vehicle.
• You can also obtain the form on site at the registration office, fill it out and sign it.
• By doing so, you give your consent for the vehicle tax to be debited from your account.
• Once your vehicle has been registered, your registration authority will send all the necessary data and the SEPA direct debit mandate to the responsible main customs office.
• Your vehicle tax assessment will be issued on the basis of this data.
• Your tax assessment will be sent to you by post.
• If you have agreed to this, you can also call up the notice online in the customs portal.
• You will find the amount of tax in your vehicle tax assessment notice under "Assessment".
• The ″Request for payment″ section indicates this:
  • the amount,
  • the date on which the amount will be debited from your specified account.
• This amount will be debited from the specified account on the same date in subsequent years.
• As a rule, you will not receive another tax assessment notice or another payment request.
• As a rule, you pay the vehicle tax in advance for the duration of a year.
• If the annual tax is more than EUR 500.00, you can also pay the tax in shorter periods.
• If you have any questions about your tax assessment notice, please contact the office specified in your tax assessment notice.

You must notify your main customs office of the following changes to the account holder:

• Change of name,
• change of address and
• change of bank details.

You must inform the registration office directly of the following changes:

• Changes to the vehicle owner's details

• Technical changes to your vehicle

If you want to change the SEPA direct debit mandate for an already registered vehicle, you can also do this online in the customs portal:

• Go to the website www.zollportal.de
• You must register before using the customs portal for the first time.
  • As a private individual, you create a citizen account with your ELSTER account, ID card or BundID
  • As a company, you create a business customer account with your ELSTER account or add a user account to an existing business customer account in the customs portal
• If you have already created an account in the customs portal, log in with ELSTER, your ID card, BundID or Zoll-Ident.
• Select the "Vehicle tax" service
• Under the heading "Manage bank data" you can now issue a new SEPA mandate, change the existing mandate or reactivate your SEPA mandate.
• You need to do this:
  • Your vehicle tax assessment notice and
  • your keeper data

If you wish to submit a change to the SEPA direct debit mandate by post or fax:

• Compose an informal letter with the following details:
  • License plate number of your vehicle
  • Mandate reference number from your vehicle tax assessment notice
  • IBAN of the person making the payment
• The letter must be signed by the account holder.
• Send the letter to your main customs office.

If you wish to notify a new account holder by post or fax:

• Download the form ″ SEPA direct debit mandate for the collection of vehicle tax ″ on the customs website and fill it out.
• Print out the form.
• The account holder must sign the form. must sign the form.

Send the form to your main customs office.

• Your vehicle, for which you have to pay vehicle tax, was registered in Germany.
• You are not exempt from vehicle tax.
• You are not in arrears with the payment of vehicle tax, including ancillary tax payments, for another vehicle.

Form for issuing a SEPA direct debit mandate (form 032021)

• You must pay the vehicle tax by the due date specified in your vehicle tax assessment notice at the latest.
• You must pay vehicle tax for as long as your vehicle is registered in Germany, but for at least one month.
• As soon as you deregister or reregister the vehicle with the registration authority, you no longer have to pay vehicle tax.

You will usually receive your tax assessment notice within 2 weeks of registering your vehicle.

• §§ Sections 1 and 2 of the Motor Vehicle Tax Act (KraftStG)
• §§ Sections 5 to 9 of the Motor Vehicle Tax Act (KraftStG)
• §§ Sections 11 to 13 of the Motor Vehicle Tax Act (KraftStG)
• § Section 3 of the Motor Vehicle Tax Implementation Ordinance (KraftStDV)
• § Section 63 Ordinance on the Registration of Vehicles for Road Traffic (Vehicle Registration Ordinance, FZV)

• Objection: You will find detailed information on how to lodge an objection in your tax assessment notice.
• You can also lodge an objection online in the customs portal.
• Legal action before the tax court, usually after the objection procedure.

There are no indications or special features.

31.10.2024