Our advice covers all stages of the process chain, from the production of petroleum and the generation of electricity, through to the transport of and trade in excisable goods (such as energy products and alcohol), to the use in industrial processes and the burning of waste as secondary or alternative fuel.
We advise the petroleum industry and refinery operators on all aspects of producing energy products. This includes permits and licences (e.g. tax warehouse permits, manufacturing, registered consignor and consignee, permission for tax-free use), creating procedural instructions for keeping warehouse books, certifying IT processes for warehouse accounting, creating and checking inventory reports, advising on tax inspections and simulating audits using IDEA software, checking the bio-fuel rate and obligations arising from the National Petroleum Stockpiling Agency.
Our WTS consumption tax experts support the petroleum and chemicals trade with all issues arising in the field of logistics and oil storage. In doing so, we ensure that all consumption tax requirements for the transport of excisable products are adhered to. Third-party transactions are also one of our areas of expertise. We also assist with introducing and implementing the EMCS system (electrical movement system for excisable products). Just like your business, our consulting services are international, enabling us to provide holistic advice on cross-border supply chains, taking the applicable customs laws into account. Our services also include process optimisation that incorporates a company's IT landscape to increase efficiency (see also Digitisation).
Our WTS consumption tax experts review all questions relating to the generation of electricity, including special funding for CHP plants and renewable energies, on behalf of energy suppliers, auto-producers, industrial power plant operators and electricity trading. The subject of electricity generation from coal, gas and waste is just as familiar to us as renewable energies such as wind, sun, biomass, water and other power plants. Our areas of expertise include tax relief for power plant operators, energy supply contracts, the use of alternative fuels and operating networks as green networks.
We support companies in the production industry in submitting compliant applications for tax benefits on energy and electricity tax. This includes preparing a description of the economic activity and determining the non-eligible electricity, useful energy and other charges to third parties. For any special questions, e.g. regarding tax benefits for special processing procedures such as mineralogical processes, metal processing and electrolysis, our WTS consumption tax experts are your first point of contact. We also regularly prepare customised instructions for the acquisition, storage, use and distribution of energy products and alcohol.
Our consumption tax experts are also specialists on the subject of alcohol tax (formerly duty on spirits). Due to its high tax rate, the industrial use of alcohol comes with considerable compliance risks. We help with applying for permits as tax warehouse keepers, as registered consignors or consignees, as authorised users of alcohol, or with creating company guidelines for proper handling. We also check whether your company meets the requirements for the tax-exempt purchase of alcohol from abroad, the tax-exempt use of alcohol, as well as for the sale of alcohol.
In addition, our WTS energy law experts are available to help with all issues relating to energy law, such as advising on supply contracts, auto-production concepts, special network charges and the limits of renewable energy law; we are also happy to assist with any related environmental law questions.