CoVid19 – info
As stated by Bundesregierung in Economic stimulus package, VAT rates are modified, from 01 july 2020 ending 31 december 2020 :
Normal rate is set from 19% to 16%
Reduced rate is set from 7% to 5%
Bundesregierung, Absenkung der Mehrwertsteuer
see also :
– VAT compliance in Germany
– Intrastat compliance in Germany
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 7.00 % On biological (not chemical) fertilisers
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 7.00 %
- VAT – reduced rate : 7.00 %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 7.00 %
- VAT – reduced rate : 7.00 %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 7.00 %
- VAT – reduced rate : 19.00 %
- 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
- VAT – reduced rate : 7.00 % Not applicable to bottled water
- VAT – out of scope : %
- VAT – reduced rate : 19.00 %
- VAT – out of scope : %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 19.00 %
- 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.
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 7.00 %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 7.00 %
- VAT – out of scope : %
- VAT – reduced rate : 19.00 %
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
- VAT – reduced rate : 7.00 %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 7.00 %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 7.00 %
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
- VAT – reduced rate : 7.00 %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 7.00 %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 7.00 % Only for short-term accommodation
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 19.00 %
- 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
- 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
- VAT – reduced rate : 19.00 %
- VAT – exempted : %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 7.00 %
- VAT – exempted : %
- VAT – reduced rate : 19.00 %
- VAT – exempted : %
- VAT – reduced rate : 19.00 %
- VAT – exempted : %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 7.00 %
- 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
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 7.00 %
- VAT – exempted : %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 7.00 % Works of art and collector’s items
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 7.00 % Works of art and collector’s items
- VAT – standard rate : 19.00 %
- VAT – reduced rate : 7.00 %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 7.00 % Audiobooks
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 7.00 % Reduced rate not applicable to books whose content is harmful to minors
- VAT – margin scheme : %
- VAT – reduced rate : 19.00 % Collections and collector’s pieces of zoological, botanical, mineralogical, ethnographic or numismatic interest
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 7.00 % Only applicable to certain cases
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 7.00 %
- 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
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 7.00 % If the criteria of common public interest are assured
- 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
- VAT – margin scheme : %
- VAT – reduced rate : 19.00 %
- VAT – exempted : %
- VAT – out of scope : % Public radio and TV broadcasting services are out of scope
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 19.00 %
- VAT – reduced rate : 19.00 %
AGRICULTURE, FORESTRY AND FISHING
- Agricultural Inputs – Fertilisers
- Agricultural Inputs – Pesticides and plant protection materials
- Agricultural inputs
- Cut flowers and plants for decorative use
MANUFACTURING
- Children’s car seats (as listed in annex III)
MANUFACTURING : Manufacture of food products
- Foodstuffs (as listed in annex III)
- Cut flowers and plants for food production
MANUFACTURING : Manufacture of beverages
- Alcoholic beverages – Beers
- Alcoholic beverages – Spirits
- Alcoholic beverages – Wines
- Non alcoholic beverages – fruit juice (specific rates for certain products)
- Non alcoholic beverages – lemonade (specific rates for certain products)
- Non alcoholic beverages – mineral water (specific rates for certain products)
MANUFACTURING : Manufacture of tobacco products
- Tobacco
MANUFACTURING : Manufacture of wearing apparel
- clothing – Adults
- clothing – Children
- Footwear – Children
- Footwear – Adult
- Furs
- children nappies
MANUFACTURING : Manufacture of refined petroleum products
- Petroleum products – Diesel fuel
- Petroleum products – Heating oil
- Petroleum products – LPG
- Petroleum products – Lubricants
- Petroleum products – Petrol (unleaded)
MANUFACTURING : Manufacture of basic pharmaceutical products and pharmaceutical preparations
- Pharmaceutical products (as listed in annex III)
MANUFACTURING : Manufacture of computer, electronic and optical products
- Smartphones and computers
- Hi-Fi – Video hardware
MANUFACTURING : Manufacture of electrical equipment
- Household electrical appliances
MANUFACTURING : Manufacture of furniture
- Furniture
ELECTRICITY, GAS, STEAM AND AIR CONDITIONING SUPPLY
- Energy products – District heating
- Energy products – Electricity
- Energy products – Firewood
- Energy products – Natural gas
- Energy products – Timber for industrial use
WATER SUPPLY; SEWERAGE, WASTE MANAGEMENT AND REMEDIATION ACTIVITIES
- Water supplies (as listed in annex III)
- 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)
- Treatment of waste and waste water
WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES
- Motor vehicles
TRANSPORTATION AND STORAGE
- Domestic transport of passengers – by air
- Domestic transport of passengers – by inland waterway
- Domestic transport of passengers – by rail
- Domestic transport of passengers – by road
- Domestic transport of passengers – by sea
- International transport of passengers – by air
- International transport of passengers – by inland waterway
- International transport of passengers – by rail
- International transport of passengers – by road
- International transport of passengers – by sea
ACCOMMODATION AND FOOD SERVICE ACTIVITIES
- Consumption on board ships, aircraft or trains – goods
- Bars and cafés
- Restaurant and catering services (as listed in annex III)
- Take Away
- Hotel accommodation (as listed in annex III)
- Bars and cafés – night clubs
- Consumption on board ships, aircraft or trains – services
- Bars and cafés – alcoholic beverages
INFORMATION AND COMMUNICATION
- Newspapers (as listed in annex III)
- Periodicals (as listed in annex III)
- Phone/ fax/ telex/etc.
FINANCIAL AND INSURANCE ACTIVITIES
- Arrangements for the taxation of gold – coins (currency)
- Arrangements for the taxation of gold – Iingots and bars
REAL ESTATE ACTIVITIES
- Building land
- Construction work on new buildings
- Supplies of new buildings
- Renovation and repairing of private dwellings (excluding materials which form a significant part of the value of the supply) (as listed in annex III)
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)
HUMAN HEALTH AND SOCIAL WORK ACTIVITIES
- Medical equipment for disabled persons (as listed in annex III)
- 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)
- Social housing (as listed in annex III)
- Supplies by undertakers and cremation services (as listed in annex III)
- 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)
- Domestic care services (e.g. home help and care of the young, elderly, sick or disabled) (as listed in annex III)
ARTS, ENTERTAINMENT AND RECREATION
- Supplies by creators and occasional sales (Article 103(2) of the Directive 2006/112/EC)
- E-books
- Taxation of works of art, collector’s items and antiques – Rate on importation (Article 103 of the Directive 2006/112/EC)
- Jewels
- Books on other physical means of support (as listed in annex III)
- Books (as listed in annex III)
- Taxation of works of art, collector’s items and antiques
- Admission to amusement parks (as listed in annex III)
- Pay TV/ cable TV (as listed in annex III)
- Writers, composers etc. (as listed in annex III)
- Admission to cultural services (shows, cinema, theatre) (as listed in annex III)
- Admission to sporting events (as listed in annex III)
- Use of sporting facilities (as listed in annex III)
- Travel Agency
- TV licence (as listed in annex III)
OTHER SERVICE ACTIVITIES
- Hairdressing (as listed in annex III)
- Services supplied by lawyers
ACTIVITIES OF HOUSEHOLDS AS EMPLOYERS; UNDIFFERENTIATED GOODS- AND SERVICES-PRODUCING ACTIVITIES
- Window cleaning and cleaning in private households (as listed in annex III)
Detailed VAT rates – sell goods or services in Austria
Detailed VAT rates – sell goods or services in Belgium
Detailed VAT rates – sell goods or services in Bulgaria
Detailed VAT rates – sell goods or services in Cyprus
Detailed VAT rates – sell goods or services in Czechia
Detailed VAT rates – sell goods or services in Germany
Detailed VAT rates – sell goods or services in Denmark
Detailed VAT rates – sell goods or services in Estonia
Detailed VAT rates – sell goods or services in Greece
Detailed VAT rates – sell goods or services in Spain
Detailed VAT rates – sell goods or services in Finland
Detailed VAT rates – sell goods or services in France
Detailed VAT rates – sell goods or services in Croatia
Detailed VAT rates – sell goods or services in Hungary
Detailed VAT rates – sell goods or services in Ireland
Detailed VAT rates – sell goods or services in Italy
Detailed VAT rates – sell goods or services in Lithuania
Detailed VAT rates – sell goods or services in Latvia
Detailed VAT rates – sell goods or services in Luxembourg
Detailed VAT rates – sell goods or services in Malta
Detailed VAT rates – sell goods or services in the Netherlands
Detailed VAT rates – sell goods or services in Poland
Detailed VAT rates – sell goods or services in Portugal
Detailed VAT rates – sell goods or services in Romania
Detailed VAT rates – sell goods or services in Sweden
Detailed VAT rates – sell goods or services in Slovenia
Detailed VAT rates – sell goods or services in Slovakia
Detailed VAT rates – sell goods or services in United Kingdom