TEDB Official Sourced · 2026 Reference

Germany VAT: Warehousing, Storage & Freight

Complete statutory VAT classification, cross-border B2B reverse charge conditions, and EU OSS reporting guidance for supplies in Germany.

19%
Standard Rate
Directive 2006/112/EC Art. 44 / Art. 146(1)(e)
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Statutory Classification & Directives

Under official European Commission regulations and national legislation in Germany, supplies of Warehousing, Storage & Freight are subject to the 19% standard rate.

Statutory Note: Domestic warehousing, storage, and intra-EU freight incur standard VAT in the country where services are performed or established. Cross-border freight directly linked to the export of goods outside the EU is zero-rated (exempt with credit).
Cross-Border B2B Supplies (Art. 196)
When selling to a VAT-registered business customer in Germany from another EU member state, the reverse-charge mechanism applies. The invoice is issued with 0% VAT, citing "Reverse charge: Art. 196 of Council Directive 2006/112/EC".
B2C Distance Sales & One Stop Shop (OSS)
Sales to private consumers in Germany require charging Germany VAT (19%) once your pan-EU cross-border sales exceed €10,000. These obligations can be consolidated into a single quarterly OSS return without local registration.
Physical Inventory & Amazon Pan-EU FBA
Holding stock within a fulfillment warehouse located in Germany creates an immediate domestic VAT registration obligation regardless of sales volume. OSS cannot be used to report domestic supplies from local inventory.
Germany · TEDB 2026 STATUTORY ENGINE

Germany Live Statutory VAT Verification: Warehousing, Storage & Freight

Official European Commission TEDB calculation and legal classification for Germany.

Standard rate Germany (DE) Warehousing, storage & freight
19% Standard rate
VAT Amount Calculator
€
Net Amount
€100.00
VAT (19%)
€19.00
Gross Total
€119.00
Statutory Citation: Directive 2006/112/EC Art. 44 / Art. 146(1)(e)
Domestic warehousing, storage, and intra-EU freight incur standard VAT in the country where services are performed or established. Cross-border freight directly linked to the export of goods outside the EU is zero-rated (exempt with credit).
All rates active in this country (2)
Classification Applied Categories & Conditions Rate
Standard rate General standard rate application 19%
Reduced rate Provision of medical and dental care and thermal treatment · Reduced rate only on the supply of services by dental technicians in their professional capacity and the supply of dental prostheses by dentists and dental technicians. See preliminary remarks to “Reduced rates” and the “General comments” field 7%
Source: European Commission TEDB Verify on TEDB ↗
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Frequently Asked Questions

The statutory VAT rate on Warehousing, Storage & Freight in Germany is 19% (Standard), synchronized with the European Commission Directorate-General for Taxation and Customs Union (TEDB) database.
Yes. Under Council Directive 2006/112/EC Art. 196, cross-border B2B supplies of services between EU taxable persons trigger the mandatory reverse charge. The customer self-accounts for VAT in Germany, and the supplier issues a zero-rated invoice referencing Art. 196 / Art. 226(11a).
EU-established sellers can utilize the pan-EU €10,000 threshold (Council Directive 2006/112/EC Art. 59c). Once total cross-border B2C sales across all EU member states exceed €10,000 in a calendar year, destination-country VAT applies, which can be reported via the One Stop Shop (Union OSS) quarterly return.
Non-EU businesses holding stock locally (e.g. in Amazon Pan-EU FBA warehouses located in Germany) must maintain a direct domestic VAT registration. For goods imported under €150 directly to consumers, the Import One Stop Shop (IOSS) can be utilized instead.

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Complete Germany VAT Guide

Everything you need to know about VAT registration thresholds, local filing deadlines, and compliance rules in Germany.

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Other Rates in Germany

Warehousing, Storage & Freight in Other EU Markets

LATESTBC’s PST Expansion Reaches Fabric and Pattern Sellers October 1 — Days … → OSS returns are filed quarterly — one return for all 27 EU states. Overseas sellers: VAT is due from your first EU sale — no threshold. IOSS covers imported goods up to €150 in value. 27 EU member states, one OSS registration.