German VAT Registrations and Returns
In Germany, VAT numbers always begin with the 'DE' prefix followed by nine digits. The Finanzamt has high standards — so do we. Everything you need to stay compliant with German VAT.
Germany VAT news
Germany VAT reference
Germany VAT rates 2026
| Standard rate | 19.0% |
| Reduced rates | 7.0% |
Rates pulled from the European Commission's Taxes in Europe Database (TEDB). Last verified 10 October 2026.
Which goods qualify for reduced VAT in Germany?
| Category | Rate | Legal basis |
|---|---|---|
| Essential food items | 7.0% | Annex III §1 |
| Books (print) | 7.0% | Annex III §6 of Directive 2006/112/EC |
| E-books | 7.0% | Annex III §6 (electronic publications, post-2018) |
| Newspapers | 7.0% | Annex III §6 |
| Prescription medicines | 7.0% | Annex III §3 |
| Passenger transport | 7.0% | Annex III §5 |
| Hotel accommodation | 7.0% | Annex III §12 |
| Restaurant meals | 19.0% | Annex III §12a |
| Non-alcoholic drinks | 19.0% | Annex III §1 |
| Cinema admission | 7.0% | Annex III §7 |
When must I register for VAT in Germany?
VAT filing in Germany
- Default frequency Monthly by default for new and large businesses. Quarterly for annual VAT €1,000–€7,500. Annual-only below €1,000.
- Monthly deadline 10th day of the month following the period (extendable by 1 month)
- Quarterly deadline 10th day of the month following the quarter (annual VAT €1,000–€7,500)
- EC Sales List Monthly when intra-EU supplies > €50,000/quarter; otherwise quarterly
- Annual return Required — 31 July following the calendar year
Germany digital reporting roadmap
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B2G mandatory e-invoicing (X-Rechnung / ZUGFeRD) in force since 2020-11-27All federal-level public-sector invoices must be sent in X-Rechnung or ZUGFeRD format.
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Right to receive structured e-invoices (B2B) in force since 2025-01-01All German-resident VAT-registered businesses must be able to RECEIVE structured e-invoices (EN 16931).
OSS in Germany
Do I need one?
Reference data compiled by VAT Support — informational only, not tax advice. Always confirm with the Bundeszentralamt für Steuern (BZSt) before relying on these details.
Is VAT registration required in Germany?
Whether you need to register for VAT in Germany depends on your business location, the nature of your goods or services, and your sales volume and channels.
What non-established sellers actually need to know
Per the Bundeszentralamt für Steuern (BZSt) and local Finanzamt guidance, a foreign business with no fixed establishment in Germany must register before its very first taxable transaction — there is no minimum turnover threshold, and this is separate from the EUR 10,000 EU-wide OSS distance-selling threshold.
No threshold for non-resident businesses
Germany applies no minimum turnover threshold for a foreign business without a German establishment. Registration is required from your very first taxable transaction, regardless of turnover — this is distinct from the EUR 10,000 EU-wide OSS distance-selling threshold, which is a separate cross-border-sales mechanism, not a domestic exemption.
Registration goes through your assigned Finanzamt
Unlike countries with a single centralised office, Germany assigns non-resident businesses to a specific Finanzamt determined by their own country of establishment, administered together with the BZSt (Federal Central Tax Office), which handles cross-border coordination. Applications are submitted via the ELSTER online platform or by post.
Registration realistically takes 6–12 weeks
Unlike the 3–7 day timelines common elsewhere in the EU, Germany's non-resident VAT registration typically takes 6 to 12 weeks from application to VAT number issuance. Build this into your market-entry planning.
Mandatory B2B e-invoicing is phasing in
Germany requires domestic B2B e-invoicing, already phasing in from 2025. Structured electronic invoices are becoming mandatory for business-to-business transactions between German-established companies.
Source: Bundeszentralamt für Steuern (BZSt) and local Finanzamt guidance for non-established businesses.
My B2C business is based outside the EU
For businesses based outside the EU, VAT obligations in Germany depend on where your inventory is held and whether your customers are German consumers or VAT-registered businesses.
Selling goods on your website
Running your own online store brings additional VAT responsibilities. If you hold stock in Germany, you must register for VAT there. When selling goods stored in another country to customers in Germany, you have two pathways to compliance.
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Importing goods to Germany
If products are shipped from outside the EU at time of purchase, you have three compliant methods:
Get registered for IOSS, fast
Ready to start selling to Germany customers? Begin your IOSS registration today, and we can secure your IOSS number in as little as three working days.
Selling goods on a marketplace
Since 2021, platforms like Amazon.de and eBay collect and remit VAT on qualifying B2C sales in Germany. Marketplaces handle VAT when:
Don't let VAT get in the way of marketplace growth
Expand your marketplace presence in Germany while staying fully VAT compliant. We simplify compliance so you can focus on selling.
Selling digital services and digital goods to Germany
In Germany, digital services — eBooks, streaming, online courses, and downloadable software — are subject to German VAT. Non-EU sellers can register via the OSS scheme to cover all EU VAT obligations from a single registration.
To sell digital services to Germany customers, you can choose one of two registration routes depending on how your service is delivered.
My B2C business is based in the EU
Assuming you are not established in Germany, EU-based sellers can trade up to EUR 10,000 per year to other EU markets before VAT registration is required.
Stock in Germany
Holding inventory in Germany creates a VAT obligation. You must either register there or use the One Stop Shop (OSS) scheme in your home country.
Stock elsewhere in EU
Each EU country where you store goods or have customers may trigger a separate VAT requirement. Either register locally or consolidate via OSS.
Stock outside the EU
For goods delivered from outside the EU, choose among: VAT registration in Germany, IOSS registration, or Delivered at Place (DAP). For services, register for OSS with your home tax authority.
Feeling confused? Take the EU VAT quiz
There are many variables. In under a minute, discover whether you need IOSS, OSS, Non-Union OSS, or a standard VAT registration.
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VAT on sales to German businesses
When selling B2B in Germany, your VAT-registered German customer handles VAT via reverse charge. Registration is still required if you hold stock in Germany or use a German fulfilment centre.
Based outside the EU, selling B2B
If your Germany customer is VAT-registered, you generally invoice with the “reverse charge mechanism,” and they declare VAT locally.
Based in the EU, selling B2B
In many cases, intra-EU B2B supplies are zero-rated when both parties are VAT-registered. You still must follow Germany invoicing and reporting requirements.
2026 Germany VAT Rates by Product Category
Official VAT rates in Germany verified against European Commission TEDB records. Select a specific product or service category for reverse charge rules, OSS thresholds, and statutory citations:
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