German VAT Rates

VAT Rates

Suppliers of goods or services are responsible for charging the correct VAT rate when selling to German customers. There are a number of German VAT rates for different products. See below a list of the VAT rates applicable in Germany.

19% Standard – All other taxable goods/services

7% Reduced – Some foodstuffs; water supplies (excluding bottled water); medical equipment for disabled persons; some domestic passenger transport; intra-community and international passenger transport for certain road, rail and inland waterway transportation; books (excluding books whose content is harmful to minors); e-books; audiobooks; newspapers and periodicals (except those containing content harmful to minors and/or more than 50% advertising); admission to cultural events; writers and composers; some agricultural inputs; hotel accommodation (only short-term accommodation); certain admission to sports events; social services; medical and dental care; firewood; some timber for industrial use; take away food; cut flowers and plants for decorative use and food production; taxation of some gold coins and jewellery

0% Zero – Intra-community and international transport (excluding road and rail and some inland waterways transport)