Country rates
VAT in Germany
19% standard rate. The reduced 7% rate applies to food, books, newspapers and public transport. Small businesses can use the Kleinunternehmerregelung.
| Standard rate | 19% |
|---|---|
| Reduced rates | 7%, 0% |
| Currency | EUR |
Worked example
100.00 net plus 19% VAT comes to €119.00.
A €100.00 gross price splits into €84.03 net and €15.97 VAT.
Try the VAT calculatorWhat you should know about Germany VAT
The standard rate of 19% applies to most supplies. Reduced rates of 7% and 0% cover specific categories such as food, books, medicines and transport, and only where the supply fits the exact definition in Germany's tax law.
Registration rules differ by country. In the UK there is a turnover threshold before you must register; in many EU countries it is lower or absent. The guides cover the UK threshold and the EU OSS scheme for cross-border sales.
Rates and rules change. This page is reviewed quarterly against official sources, and you should confirm the applicable rate with the Germany tax authority before filing.