VAT rates in Germany (2026)
All current VAT rates collected in one table — use them with the VAT calculator for Germany.
| Rate | Name | Applies to |
|---|---|---|
| 19% | Standard (Regelsteuersatz) | Most goods and services |
| 7% | Reduced (ermäßigter Satz) | Food, books, newspapers, hotels |
VAT registration threshold
Businesses must register for VAT with BZSt once taxable turnover exceeds €25,000 (previous year). Below the threshold, registration is usually optional but can still be beneficial if your customers are VAT-registered businesses.
Reverse charge
The reverse charge mechanism applies in Germany: when you sell to a VAT-registered business in another EU/ covered jurisdiction, you typically invoice without VAT and the customer accounts for it.
What is the current VAT rate in Germany?
The standard VAT rate is 19%, with reduced rates of 7%.
Do I have to register for VAT in Germany?
If your taxable turnover exceeds €25,000 (previous year), registration with BZSt is mandatory. Voluntary registration can make sense below the threshold if you serve VAT-registered businesses.