see also :
VAT compliance in Germany
Intrastat compliance in Germany

    AGRICULTURE, FORESTRY AND FISHING

      Agricultural Inputs – Fertilisers
    • VAT – reduced rate : 19.00 %
    • VAT – reduced rate : 7.00 % On biological (not chemical) fertilisers
      Agricultural Inputs – Pesticides and plant protection materials
    • VAT – reduced rate : 19.00 %
      Agricultural inputs
    • VAT – reduced rate : 7.00 %
      Cut flowers and plants for decorative use
    • VAT – reduced rate : 7.00 %

      MANUFACTURING

      Children’s car seats (as listed in annex III)
    • VAT – reduced rate : 19.00 %

      MANUFACTURING : Manufacture of food products

      Foodstuffs (as listed in annex III)
    • VAT – reduced rate : 19.00 %
    • VAT – reduced rate : 7.00 %
      Cut flowers and plants for food production
    • VAT – reduced rate : 7.00 %

      MANUFACTURING : Manufacture of beverages

      Alcoholic beverages – Beers
    • VAT – reduced rate : 19.00 %
      Alcoholic beverages – Spirits
    • VAT – reduced rate : 19.00 %
      Alcoholic beverages – Wines
    • VAT – reduced rate : 19.00 %
      Non alcoholic beverages – fruit juice (specific rates for certain products)
    • VAT – reduced rate : 19.00 %
      Non alcoholic beverages – lemonade (specific rates for certain products)
    • VAT – reduced rate : 19.00 %
      Non alcoholic beverages – mineral water (specific rates for certain products)
    • VAT – reduced rate : 19.00 %

      MANUFACTURING : Manufacture of tobacco products

      Tobacco
    • VAT – reduced rate : 19.00 %

      MANUFACTURING : Manufacture of wearing apparel

      clothing – Adults
    • VAT – reduced rate : 19.00 %
      clothing – Children
    • VAT – reduced rate : 19.00 %
      Footwear – Children
    • VAT – reduced rate : 19.00 %
      Footwear – Adult
    • VAT – reduced rate : 19.00 %
      Furs
    • VAT – reduced rate : 19.00 %
      children nappies
    • VAT – reduced rate : 19.00 %

      MANUFACTURING : Manufacture of refined petroleum products

      Petroleum products – Diesel fuel
    • VAT – reduced rate : 19.00 %
      Petroleum products – Heating oil
    • VAT – reduced rate : 19.00 %
      Petroleum products – LPG
    • VAT – reduced rate : 19.00 %
      Petroleum products – Lubricants
    • VAT – reduced rate : 19.00 %
      Petroleum products – Petrol (unleaded)
    • VAT – reduced rate : 19.00 %

      MANUFACTURING : Manufacture of basic pharmaceutical products and pharmaceutical preparations

      Pharmaceutical products (as listed in annex III)
    • VAT – reduced rate : 19.00 %

      MANUFACTURING : Manufacture of computer, electronic and optical products

      Smartphones and computers
    • VAT – reduced rate : 19.00 %
      Hi-Fi – Video hardware
    • VAT – reduced rate : 19.00 %

      MANUFACTURING : Manufacture of electrical equipment

      Household electrical appliances
    • VAT – reduced rate : 19.00 %

      MANUFACTURING : Manufacture of furniture

      Furniture
    • VAT – reduced rate : 19.00 %

      ELECTRICITY, GAS, STEAM AND AIR CONDITIONING SUPPLY

      Energy products – District heating
    • VAT – reduced rate : 19.00 %
      Energy products – Electricity
    • VAT – reduced rate : 19.00 %
      Energy products – Firewood
    • VAT – reduced rate : 7.00 %
      Energy products – Natural gas
    • VAT – reduced rate : 19.00 %
      Energy products – Timber for industrial use
    • VAT – reduced rate : 19.00 %
    • VAT – reduced rate : 7.00 % Timber, namely: a) fuel wood in logs, billets, twigs, fagots or similar forms, b) sawdust, wood waste and scrap, whether in briquettes, pellets or similar forms

      WATER SUPPLY; SEWERAGE, WASTE MANAGEMENT AND REMEDIATION ACTIVITIES

      Water supplies (as listed in annex III)
    • VAT – reduced rate : 7.00 % Not applicable to bottled water
      Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in Article 13 of the Directive 2006/112/EC (as listed in annex III)
    • VAT – out of scope : %
    • VAT – reduced rate : 19.00 %
      Treatment of waste and waste water
    • VAT – out of scope : %
    • VAT – reduced rate : 19.00 %

      WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES

      Motor vehicles
    • VAT – reduced rate : 19.00 %

      TRANSPORTATION AND STORAGE

      Domestic transport of passengers – by air
    • VAT – reduced rate : 19.00 %
      Domestic transport of passengers – by inland waterway
    • VAT – reduced rate : 19.00 %
    • VAT – reduced rate : 7.00 % 7% on passenger transport by train, by trolleybus, by scheduled bus line traffic, by taxi, by cableway for passenger traffic, by ships and by ferry traffic within a municipality or if the transport distance is not more than 50 km.
      Domestic transport of passengers – by rail
    • VAT – reduced rate : 19.00 %
    • VAT – reduced rate : 7.00 %
      Domestic transport of passengers – by road
    • VAT – reduced rate : 19.00 %
    • VAT – reduced rate : 7.00 %
      Domestic transport of passengers – by sea
    • VAT – out of scope : %
    • VAT – reduced rate : 19.00 %
      International transport of passengers – by air
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
      International transport of passengers – by inland waterway
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
    • VAT – reduced rate : 7.00 %
      International transport of passengers – by rail
    • VAT – reduced rate : 19.00 %
    • VAT – reduced rate : 7.00 %
      International transport of passengers – by road
    • VAT – reduced rate : 19.00 %
    • VAT – reduced rate : 7.00 %
      International transport of passengers – by sea
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
    • VAT – reduced rate : 7.00 %

      ACCOMMODATION AND FOOD SERVICE ACTIVITIES

      Consumption on board ships, aircraft or trains – goods
    • VAT – reduced rate : 19.00 %
      Bars and cafés
    • VAT – reduced rate : 19.00 %
      Restaurant and catering services (as listed in annex III)
    • VAT – reduced rate : 19.00 %
      Take Away
    • VAT – reduced rate : 7.00 %
      Hotel accommodation (as listed in annex III)
    • VAT – reduced rate : 19.00 %
    • VAT – reduced rate : 7.00 % Only for short-term accommodation
      Bars and cafés – night clubs
    • VAT – reduced rate : 19.00 %
      Consumption on board ships, aircraft or trains – services
    • VAT – reduced rate : 19.00 %
      Bars and cafés – alcoholic beverages
    • VAT – reduced rate : 19.00 %

      INFORMATION AND COMMUNICATION

      Newspapers (as listed in annex III)
    • VAT – reduced rate : 19.00 %
    • VAT – reduced rate : 7.00 % Reduced rate not applicable to newspapers whose content is harmful to minors or is predominantly devoted to advertising
      Periodicals (as listed in annex III)
    • VAT – reduced rate : 19.00 %
    • VAT – reduced rate : 7.00 % Reduced rate not applicable to periodicals whose content is harmful to minors or is predominantly devoted to advertising
      Phone/ fax/ telex/etc.
    • VAT – reduced rate : 19.00 %

      FINANCIAL AND INSURANCE ACTIVITIES

      Arrangements for the taxation of gold – coins (currency)
    • VAT – exempted : %
    • VAT – reduced rate : 19.00 %
    • VAT – reduced rate : 7.00 %
      Arrangements for the taxation of gold – Iingots and bars
    • VAT – exempted : %
    • VAT – reduced rate : 19.00 %

      REAL ESTATE ACTIVITIES

      Building land
    • VAT – exempted : %
      Construction work on new buildings
    • VAT – reduced rate : 19.00 %
      Supplies of new buildings
    • VAT – exempted : %
    • VAT – reduced rate : 19.00 %
      Renovation and repairing of private dwellings (excluding materials which form a significant part of the value of the supply) (as listed in annex III)
    • VAT – reduced rate : 19.00 %

      PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES

      Minor repairing (including mending and alteration of Bicycles, Shoes and leather goods, Clothing and household linen) (as listed in annex III)
    • VAT – reduced rate : 19.00 %

      HUMAN HEALTH AND SOCIAL WORK ACTIVITIES

    • VAT – reduced rate : 19.00 %
      Medical equipment for disabled persons (as listed in annex III)
    • VAT – reduced rate : 19.00 %
    • VAT – reduced rate : 7.00 %
      Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of Article 132(1) of the Directive 2006/112/EC (as listed in annex III)
    • VAT – exempted : % Performances stemming from the practice as a dental technician as well as the supply or restoration of dentures and orthodontic apparatus, to the extent that the entrepreneur has manufactured or restored them in their business
    • VAT – reduced rate : 7.00 % Only on part of the items
      Social housing (as listed in annex III)
    • VAT – reduced rate : 19.00 %
      Supplies by undertakers and cremation services (as listed in annex III)
    • VAT – reduced rate : 19.00 %
      Social services in so far as those transactions are not exempt pursuant to Articles 132, 135 and 136 of the Directive 2006/112/EC (as listed in annex III)
    • VAT – reduced rate : 7.00 %
      Domestic care services (e.g. home help and care of the young, elderly, sick or disabled) (as listed in annex III)
    • VAT – exempted : %
    • VAT – reduced rate : 19.00 %

      ARTS, ENTERTAINMENT AND RECREATION

      Supplies by creators and occasional sales (Article 103(2) of the Directive 2006/112/EC)
    • VAT – reduced rate : 19.00 %
    • VAT – reduced rate : 7.00 % Works of art and collector’s items
      E-books
    • VAT – reduced rate : 19.00 %
      Taxation of works of art, collector’s items and antiques – Rate on importation (Article 103 of the Directive 2006/112/EC)
    • VAT – reduced rate : 19.00 %
    • VAT – reduced rate : 7.00 % Works of art and collector’s items
      Jewels
    • VAT – standard rate : 19.00 %
    • VAT – reduced rate : 7.00 %
      Books on other physical means of support (as listed in annex III)
    • VAT – reduced rate : 19.00 %
    • VAT – reduced rate : 7.00 % Audiobooks
      Books (as listed in annex III)
    • VAT – reduced rate : 19.00 %
    • VAT – reduced rate : 7.00 % Reduced rate not applicable to books whose content is harmful to minors
      Taxation of works of art, collector’s items and antiques
    • VAT – margin scheme : %
    • VAT – reduced rate : 19.00 % Collections and collector’s pieces of zoological, botanical, mineralogical, ethnographic or numismatic interest
      Admission to amusement parks (as listed in annex III)
    • VAT – reduced rate : 19.00 %
    • VAT – reduced rate : 7.00 % Only applicable to certain cases
      Pay TV/ cable TV (as listed in annex III)
    • VAT – reduced rate : 19.00 %
      Writers, composers etc. (as listed in annex III)
    • VAT – reduced rate : 7.00 %
      Admission to cultural services (shows, cinema, theatre) (as listed in annex III)
    • VAT – reduced rate : 19.00 %
    • VAT – exempted : % Supplies by public bodies or other cultural bodies recognised by the competent national authority.
    • VAT – reduced rate : 7.00 % Only applicable to part of the items
      Admission to sporting events (as listed in annex III)
    • VAT – reduced rate : 19.00 %
    • VAT – reduced rate : 7.00 % If the criteria of common public interest are assured
      Use of sporting facilities (as listed in annex III)
    • VAT – reduced rate : 19.00 %
    • VAT – exempted : % Certain services closely linked to sport or physical education by non-profit-making organisations to persons taking part in sport or physical education
      Travel Agency
    • VAT – margin scheme : %
    • VAT – reduced rate : 19.00 %
      TV licence (as listed in annex III)
    • VAT – exempted : %
    • VAT – out of scope : % Public radio and TV broadcasting services are out of scope

      OTHER SERVICE ACTIVITIES

      Hairdressing (as listed in annex III)
    • VAT – reduced rate : 19.00 %
      Services supplied by lawyers
    • VAT – reduced rate : 19.00 %

      ACTIVITIES OF HOUSEHOLDS AS EMPLOYERS; UNDIFFERENTIATED GOODS- AND SERVICES-PRODUCING ACTIVITIES