Germany’s VAT framework originates from the EU VAT Directive and was codified in the 1980 Value Added Tax Act (Umsatzsteuergesetz (UStG)) along with the VAT Implementation Regulation (Umsatzsteuer-Durchführungsverordnung (UStDV)).
The German Value Added Tax Act (“VATA”) aligns with the broader EU VAT system. Consequently, the European Court of Justice’s rulings play a pivotal role in shaping the interpretation of the Value Added Tax Act.
Everything you need to know about VAT in Germany such as VAT Registration, Returns, Tax Representation (if applicable), and your legal duties in Germany, is conveniently located right here!
Source GVC
Click on the logo to visit the website
See also
- See Country VAT guides for other countries
- VAT Country guides of the European Union Countries
Latest Posts in "Germany"
- New General Court VAT case – T-569/25 (X-GmbH) – Details not yet known
- Germany’s B2B E-Invoicing Mandate: Phased Rollout to Combat VAT Fraud and Modernize Tax System
- Germany Tightens Tax Rules for Influencers & Content Creators
- New draft bill to amend the Energy and Electricity Tax Act – Part 2
- Monthly Overview of VAT Conversion Rates 2025 per BMF Letter September 1, 2025
