VAT Atlas · entry № 11 · current as of April 2026
🇩🇪
Federal Republic of

Germany

Member of EU · Euro · code DE

Standard VAT rate, reduced categories, registration thresholds, and e-invoicing rules for Germany.

Standard rate
19% since 2007
Reduced 7% food, books, newspapers, hotels, restaurant food (since 2026)
Zero-rated 0% exports, intra-EU supplies
Threshold 22 000 EUR Kleinunternehmer
Filing Monthly or quarterly
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§ Invoicing rules what you need to know
Tax authority Bundeszentralamt für Steuern (BZSt)
Invoice language German or bilingual
Reverse charge Reverse charge applies to intra-EU B2B services, construction services (§13b UStG), scrap and waste, emission allowances, mobile phones and tablets (over €5,000), and gold.
Digital services B2C digital services to German consumers are taxed at 19%. Non-EU suppliers must use the OSS/non-Union OSS scheme. Germany enforces marketplace liability for platforms.
Penalties Late VAT filing can trigger a surcharge of up to 10% of the assessed tax (max €25,000 per late return). Late payment incurs 1% interest per month.
Invoice requirements
  • Sequential invoice numbering required
  • Both parties’ VAT IDs (USt-IdNr.) must be shown
  • Invoice must include date of supply and date of issue
  • Net amount, VAT rate, and VAT amount must be separately stated
  • Invoices must be stored for 10 years
E-invoicing status

Partially mandatory e-invoicing.

B2G mandatory for federal agencies since Nov 2020. B2B: companies must accept e-invoices since Jan 2025. B2B sending mandatory from 1 January 2027 (turnover >€800K). Small businesses: Jan 2028.

System XRechnung / ZUGFeRD
Official source e-rechnung-bund.de
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Net amount
EUR
Country
Rate
The result
Net amount€1,000.00
VAT (19%)€190.00
Gross total€1,190.00
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Frequently Asked Questions

What is the standard VAT rate in Germany?

The standard VAT rate in Germany is 19%. This rate has been in effect since 2007-01-01.

What are the reduced VAT rates in Germany?

7% (Reduced): applies to food, books, newspapers, hotels, restaurant food (since 2026).

Is e-invoicing mandatory in Germany?

B2G mandatory for federal agencies since Nov 2020. B2B: companies must accept e-invoices since Jan 2025. B2B sending mandatory from 1 January 2027 (turnover >€800K). Small businesses: Jan 2028.

What is the VAT registration threshold in Germany?

The VAT registration threshold in Germany is 22 000 EUR. Kleinunternehmer

§ More countries Browse all 35 countries →
🇦🇹 Austria 20% 🇧🇪 Belgium 21% 🇧🇬 Bulgaria 20% 🇭🇷 Croatia 25% 🇨🇾 Cyprus 19% 🇨🇿 Czechia 21% 🇩🇰 Denmark 25%