Home / VAT Rates / Germany

Germany VAT Rates 2026

Germany (Deutschland) levies Value Added Tax as Umsatzsteuer / Mehrwertsteuer (USt/MwSt). The standard rate is 19%, applied to most goods and services. Reduced rates of 7% apply to food, books and newspapers, public transport, hotel accommodation, cultural services.

Registration and filing

Access rates via API

The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/DE endpoint to get Germany data programmatically. Responses are cached for 24 hours.

curl http://localhost:3000/api/v1/rates/DE
# No authentication required for rate lookups

# Response:
# { "country_code": "DE", "tax_type": "vat",
#   "standard_rate": 19, "reduced_rates": [7],
#   "currency": "EUR", "last_updated": "2026-01-01" }

Applying the correct rate in code

For B2B intra-EU sales, validate the customer's VAT number first. A valid registration means reverse charge applies — you charge 0% and the customer self-accounts. For B2C, charge the Germany standard rate.

// 1. Validate the customer's Germany VAT number
const vatCheck = await fetch(
  'http://localhost:3000/api/v1/validate/DE/CUSTOMER_VAT',
  { headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());

// 2. Fetch current Germany VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/DE').then(r => r.json());
// → { standard_rate: 19, reduced_rates: [7] }

// 3. Apply the correct VAT treatment
if (vatCheck.valid) {
  // B2B intra-EU: reverse charge — you invoice 0%, customer self-accounts
  applyRate(0, 'reverse_charge');
} else {
  // B2C: charge the Germany standard rate
  applyRate(rates.standard_rate, 'standard');
}

About Germany VAT

Germany's 19% standard rate is among the lowest of the large EU economies and has not changed since 2007, apart from a six-month COVID cut in 2020. From January 2026 restaurant and catering food is back at the 7% reduced rate, reversing the post-pandemic return to 19%. The Kleinunternehmer small-business limits were raised to €25,000/€100,000 net in 2025, and B2B e-invoicing is being phased in from 2025 onwards.

VAT in Germany is administered by the Bundeszentralamt für Steuern (BZSt). Germany VAT registrations are validated through the EU VIES system — validate a customer's VAT number before applying any zero-rate or reverse-charge treatment.

Sources: European Commission — Taxes in Europe Database (TEDB) · Bundeszentralamt für Steuern (accessed Jun 2026)

Rate history

• 2007Standard rate raised from 16% to 19%
• 2020Temporary COVID cut to 16%/5% (July–December)
• 20267% rate reinstated for restaurant and catering services

Frequently asked questions

VAT & GST rates in other EU countries