EU member state
Germany VAT
Germany’s standard rate is 19% and the reduced rate is 7%. The reduced rate covers everyday items such as most food, books, newspapers, and local passenger transport, plus hotel accommodation. From July to December 2020 both rates were cut temporarily to 16% and 5%. A German invoice needs the Steuernummer or USt-IdNr, a sequential number, and the tax shown separately.
Reduced
7%
Food, books, newspapers, local transport, and hotels.
Standard
19%
Most goods and services.
Net to gross
Germany pageNet
€100.00
VAT
€19.00
Gross
€119.00
Most goods and services. Rounded to cents. Not tax advice.
When the rate changed
- 1 Jan 2021 – now7% Reduced. Food, books, newspapers, local transport, and hotels.
- 1 Jan 2021 – now19% Standard. Most goods and services.
- 1 Jul 2020 – 1 Jan 20215% Reduced. Temporary COVID reduction, second half of 2020.
- 1 Jul 2020 – 1 Jan 202116% Standard. Temporary COVID reduction, second half of 2020.
- 1 Jan 2007 – 1 Jul 20207% Reduced. Reduced rate before the temporary 2020 cut.
- 1 Jan 2007 – 1 Jul 202019% Standard. Standard rate before the temporary 2020 cut.
Freelance VAT notes
Germany freelancers usually charge 19% on domestic services. Kleinunternehmer may invoice without VAT under the domestic small-business scheme — say so on the invoice. Intra-EU B2B services are reverse charged when the buyer has a valid VAT ID.