VAT Guide for Businesses with Customers in Germany

• Guide to VAT for businesses with customers in Germany. Standard VAT rate is 19%, with reduced rates of 7% and 0% for certain items.
• COVID-19 has temporarily reduced the VAT rate for restaurant and catering services to 7% until December 31, 2023.
• No registration threshold for established domestic sellers, but small business owners can benefit from VAT exemption if turnover is no higher than EUR 22,000 in the past year and expected turnover for the current year is no higher than EUR 50,000.
• No registration threshold for non-established sellers or non-resident, non-EU based suppliers of Electronically Supplied Services.
• German VAT number format includes Tax Identification Number for individuals and Tax number for businesses.
• Value Added Tax identification number is assigned by the Federal Central Tax Office and is used for intra-Community supplies. Germany applies harmonized EU VAT rules for ESS.

Source Fonoa

See also

• VAT Country guides on Germany
• VAT Country guides of the European Union Countries

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