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VAT in Germany

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Germany’s VAT system is based on the EU VAT Directive and was enacted into law by the 1980 Value Added Tax Act (UStG) and VAT Implementation Regulation (UStDV). Germany’s standard VAT rate is 19%.

The German Value Added Tax Act (“VATA”) is harmonized with the rest of EU’s VAT system.

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!

VAT in Germany German vat

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Introduction to VAT in Germany

 

VAT is a tax that is levied on the majority of business-to-business and business-to-consumer transactions in all of the European Union’s member states and an increasing number of other nations. It is vital for cross-border commerce that businesses maintain compliant VAT registration profiles and that VAT obligations are met accurately and on time.

Scope of Taxation

VAT is charged on the following types of transactions:

 

• A taxable person’s provision of goods or services in Germany.
• A taxable person’s intra-Community procurement of goods from another EU Member State.
• Reverse-charge supplies, which include both services and goods that require installation.
• A taxable person’s self-supply of goods and services.
• The importation of items from outside the EU, regardless of the importer’s status.

 

Taxable persons include:

 

• Independent entities who carry out economic activity.
• Non-commercial entities such as public bodies carrying out an economic activity of commercial value.

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Germany VAT information

National Legislation German Ministry of Finance
VAT in local language Umsatzsteuer/Mehrwertsteuer (USt-IdNr.)
German VAT number format

 

DE+9 digits
DE123456789
VAT rates in Germany

 

Standard 19%; Reduced 7%
Zero-rated (0%) and exempt
Frequency Monthly, quarterly, and annual returns

Thresholds

Registration in Germany
Established None
Non-established None
Intra-Community acquisitions EUR 12,500
Intra-EU Distance sales and electronically supplied services to consumers (OSS) EUR 10,000
Recovery of VAT by non-established businesses Yes

Compliance Returns and Deadlines

German VAT Returns 10th day following the end of the filing period
European Sales Listing 25th day following the end of the filing period
Intrastat 10th day following the end of the filing period
Annual Return On or before July 31 of the year following the annual reporting period (may be extended under some conditions)

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