VAT RATES – Germany

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

Window cleaning and cleaning in private households (as listed in annex III)
• VAT – reduced rate : 19.00 %

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