- Standard VAT rate in Germany for 2026 is 19%; reduced rate is 7%; 0% preferential rate applies to selected deliveries (e.g., ICT and export).
- No changes to VAT rates compared to 2025, except restaurant and catering services (excluding beverages) now taxed at 7% instead of 19% from January 2026.
- VAT regulations are based on the German VAT Act (UStG), specifically §12.
- Article is aimed at e-commerce companies, service providers, and accountants dealing with German VAT.
- Information reflects the legal status as of February 2026 and will be updated with any legislative changes.
Source: taxenlight.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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