Local tax name: Umsatzsteuer/Mehrwertsteuer.
Tax management by German Ministry of Finance (http://www.bundesfinanzministerium.de).
VAT rates in Germany
- General rate: 19%
- Reduced rate: 7%
- Zero rate and exempt
VAT number format
- DE 1 2 3 4 5 6 7 8 9 (9 Digits)
Frequency of filing VAT returns
- Monthly (Normal scheme).
- Quarterly and annually (Simplified scheme).
- Depending on the amount of revenue and output VAT charged in the previous year, there may be no obligation to file VAT returns.
- Registration: There is no threshold.
- Established taxpayers: There is no threshold.
- Non-established taxpayers: There is no threshold.
- Distance selling: From € 100,000.00 — (€ 10,000.00 from 1 July 2021)
- Intra-Community acquisitions: € 12,500.00 (Under certain conditions)
- Services provided by electronic means (MOSS): € 10,000.00
VAT recovery for non-established businesses
Companies not established in Germany may recover VAT if a number of requirements are met.