German VAT rates
|Rate||Type||Goods and Services|
|19%||Standard||All other taxable goods and services|
Medical equipment for disabled persons
Transport of passengers
Electronic: books, audiobooks, newspapers, periodicals
Admission to cultural events
Writers and composers
Some agricultural inputs
Hotel accommodation (only short-term accommodation)
Certain admission to sports events
Medical and dental care
Some timber for industrial use
Take away food
Cut flowers and plants for decorative use and food production
Some gold coins and jewellery
|0%||Zero||Intra-community and international transport|
When a company’s distant sales hit the threshold, the company must register for the VAT. A merchant may apply to be registered for VAT in Germany before they reach the threshold of €0:
- If a seller uses a local warehouse (for example Amazon FBA)
- If a seller sells excise goods, such as tobacco or alcohol
All the VAT registered companies must pay VAT depending on the type of goods and services
The deadline for the VAT payment in Germany must is fixed by the 10th of the following month. For example, January’s payment must be submitted by 10th February, and so on.
German VAT compliance rules:
- The supplier has to issue invoices according to the requirements of the German VAT Act.
- All electronic invoices should contain the necessary information such as signature, authenticity, and recipient’s agreement.
- Records about performed transactions must be kept to check the correctness of tax returns and payments. These records must be made available to the Federal Central Tax Office by electronic means on request. The retention period – ten years.
- The supplier is obliged to provide invoices according to the German time of VAT rules supply.
- The company is supposed to handle all the credit notes or corrections
- Only the official foreign currency rates are allowed.
- A taxpayer must transmit tax returns to the Federal Central Tax Office (BZSt) by electronic means. The date for filing tax returns is the 10th of the following month.
German tax point
For e-commerce sellers Date of payment received is a VAT tax point for B2C sales without VAT invoice. For B2B sales with VAT invoice: VAT tax point is an invoice date or payment date (whichever is earlier).