VATupdate

GERMANY

Germany

Germany is one of the 27 Member States of the European Union.

Basic VAcTs

Latest update 01.06.2024
Country ISO Code DE
EU Member State Yes
Local name General Tax nr. (Steuernummer): 123456789 VAT ID nr. (USt-IdNr): DE 123456789
VAT number format Umsatzsteuer (Ust); Mehrwertsteuer (MwSt)
VAT Rates  
Standard VAT Rate 19%
Reduced VAT Rate 7%
Special Reduced VAT Rate n.a.
VAT Compliance  
Standard VAT Return filing period Monthly
Standard VAT Return filing deadline 10th day of the month following the filing period *
VAT Representation required for non-resident businesses? No
Record retention period 10 years
Electronic invoicing Not mandatory for B2B transactions
Click HERE for more info
Real-time reporting n.a.
Special Rules  
General domestic reverse charge for domestic
supplies of goods by non-resident businesses?
No
Other domestic reverse charge mechanisms? Yes, e.g. (sub-)contracting work, supplies of
specific goods (e.g. IT-products, scrap, waste
materials), and supply of CO2-certificates
Postponed Accounting on Import No
VAT Grouping possible? Yes
VAT Refunds for non-EU businesses? Andorra, Antigua and Barbuda, Australia, Bahamas,
Bahrain, Bermuda, British Virgin Islands, Brunei
Darussalam, Bosnia and Herzegovina, Canada, Cayman
Islands, Gibraltar, Greenland, Grenada, Guernsey,
Hong Kong, Iceland, Iran, Iraq, Israel, Jamaica, Japan,
Jersey, Korea (People’s Rep.), Korea (ROK), Kuwait,
Lebanon, Liberia, Libya, Liechtenstein, Macao, Maldives,
Marshal Islands, Macedonia, Norway, Oman, Qatar,
Pakistan, St. Vincent, San Marino, Saudi Arabia, Serbia,
Solomon Islands, Swaziland, Switzerland, Taiwan,
United Arab Emirates, the US and Vatican City
Remarks  
Link to VAT Law  HERE
Remarks * Filing deadline may be extended
('Dauerfristverlängerung')

Below is an overview of the latest VAT news for this country.

Note: The above information is taken from various sources and is for information purposes only and is not intended to be advice. Although the author went to great lengths to make sure the information is accurate and useful, users should not act on the basis of any matter used or presented without considering appropriate professional advice.

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