Germany VAT (MwSt) 2026 — 19% Standard, 7% Reduced

Germany Value Added Tax — Mehrwertsteuer (MwSt) — stands at 19% standard and 7% reduced in 2026. Here is every rate, threshold, invoice rule and cross-border treatment you need, with worked examples and links to the free tools that compute the numbers for you.

2026 VAT Rates at a Glance

Last verified: 25 September 2026. Sources: EU Commission VAT rates, ECB euro reference rates and national tax authorities. Confirm with your local authority before filing.

These are the only two rates Germany applies. There is no super-reduced or zero category beyond the two above. Use the VAT calculator in Custom-rate mode to compute any amount at either rate, or check a German VAT number format with the VAT validator.

What the 7% Reduced Rate Covers

Germany reduced rate is narrower than many EU states. The main categories:

• Food and non-alcoholic beverages — supermarket groceries, bread, dairy, fruit, vegetables. Restaurant meals and catering remain at 19%.
• Books, newspapers and magazines — printed and certain digital publications (e-books and audiobooks qualify since 2021).
• Public transport — bus, tram, regional rail tickets. Long-distance rail (ICE/IC) is standard-rated.
• Medical equipment and aids — wheelchairs, hearing aids, glasses, prostheses.
• Cultural events — cinema, theatre, museum admission, live music performances.
• Hotel accommodation — overnight stays including breakfast and cleaning services.
• Artists and authors — royalties and income from literary, musical or artistic work under 24 UStG.
• Agricultural inputs — animal feed, fertiliser, seeds, certain farm machinery services.

If your invoice mixes standard and reduced items, you must split the taxable amount per rate. The invoice generator handles split-rate VAT automatically.

Kleinunternehmerregelung — The Small Business Exemption

Germany offers a VAT exemption for small businesses under 19 UStG, known as the Kleinunternehmerregelung:

• Eligibility: annual turnover at or below EUR25,000 in the previous calendar year, and current-year turnover not expected to exceed EUR100,000.
• Effect: you do not charge MwSt on invoices, do not file VAT returns, and cannot reclaim input VAT on purchases.
• Invoice impact: your invoices must NOT show a VAT amount. Include the statement: Gem 19 Abs. 1 UStG wird keine Umsatzsteuer berechnet. (No VAT charged under 19(1) UStG.)
• Loss of exemption: if the previous year exceeded EUR25,000, you are a regular VAT payer from 1 January. If current-year turnover actually exceeds EUR100,000 mid-year, the exemption ends at that point and the excess turnover becomes taxable.
• Input VAT: because you do not charge output VAT, you also cannot reclaim input VAT on purchases — which is the trade-off of the scheme.

Calculate your gross quote regardless of scheme with the VAT calculator — use 0% in Custom mode if you are Kleinunternehmer.

VAT Registration in Germany

1. Who must register: any business exceeding the EUR25,000 Kleinunternehmer threshold, plus all non-German businesses making taxable supplies in Germany.
2. Where: your local Finanzamt (tax office). Submit the Fragebogen zur steuerlichen Erfassung (tax registration questionnaire) — available online at elster.de.
3. What you receive: a Steuernummer (tax number, format: DE followed by 13 digits) and optionally a USt-IdNr (VAT ID, format: DE + 9 digits) from the Bundeszentralamt fr Steuern (BZSt). The VAT ID is required for all cross-border B2B transactions.
4. Timeline: register before you start making taxable supplies. Late registration can trigger backdated VAT assessments.

German Invoice Requirements

Under Articles 226–231 of the EU VAT Directive (transposed into 14 UStG), every VAT invoice issued by a German business must contain:

1. Supplier details — full legal name, registered address, Steuernummer or USt-IdNr.
2. Customer details — full name and address; for cross-border B2B their VAT ID as well.
3. Invoice number — unique, sequential, no gaps allowed in the numbering series.
4. Invoice date — the date of issue; add date of supply if it differs.
5. Description — nature and quantity of goods or services supplied.
6. Unit price — net price per unit, excluding VAT.
7. Rate and amount — applicable MwSt rate (19% or 7%) per line, net subtotal per rate, total VAT amount, gross total.
8. Special references — reverse charge statement where applicable, exemption references, Kleinunternehmer notice if exempt.

Build a compliant German invoice in seconds with the invoice generator — select 19% or 7% rate, add your Steuernummer, and export as PDF.

Reverse Charge in Germany

The reverse charge mechanism shifts VAT accounting from seller to buyer in these German scenarios:

• B2B services from Germany to an EU customer: you invoice at EUR0 VAT with a reference like: Reverse charge — Art. 196 Council Directive 2006/112/EC. Customer to self-account. Both your USt-IdNr and the customer must appear on the invoice.
• B2B services received from abroad: if a non-German supplier provides services to your German business, you self-account German VAT under the reverse charge and report it on your return.
• Certain domestic supplies: construction services (13b UStG), supplies of emission rights, gold investment, and some electronics — the buyer self-accounts regardless of location.

Check any cross-border scenario with the reverse-charge vs OSS checker before invoicing.

OSS — Germany and the One Stop Shop

Germany participates in the EU One Stop Shop (OSS) since 1 July 2021. What this means for German sellers:

• B2C distance sales of goods to other EU countries — once your pan-EU cross-border turnover passes EUR10,000 per year, you must charge the destination country VAT rate and declare it through OSS.
• Registration: register for OSS via the BZSt portal. You file one quarterly OSS return covering all destination countries, and the BZSt distributes the VAT to each member state.
• Below EUR10,000: you may charge German 19% MwSt on all B2C cross-border sales (domestic simplification).
• B2B: OSS does not apply to B2B — reverse charge governs those transactions.

Run any scenario through the reverse-charge vs OSS checker to confirm the correct treatment.

Worked Examples

Worked Example — Adding 7% Reduced VAT

A Munich bakery sells bread worth EUR800 net. The reduced 7% rate applies to food.

Gross = EUR800 x 1.07 = EUR856 · VAT = EUR56

Verify instantly with the VAT calculator — select Germany and set 7% in Custom-rate mode.

How to Use the German VAT Calculator

1. Select Germany from the country dropdown — the standard 19% rate auto-fills.
2. Choose mode: Add VAT (net to gross), Remove VAT (gross to net), or Custom rate (use 7% for reduced items).
3. Enter the amount and click Calculate. Net, VAT and gross appear instantly.
4. Copy or download the result for your records or to paste into an invoice.

🔒 100% Client-Side Privacy: All calculations execute locally in your browser. No financial data, amounts, or tax entries are ever stored on or transmitted to our servers.

Other Countries VAT Guides

Looking for VAT rules in another country? VAT guides are available for all 27 EU member states:

See all rates in our EU VAT rates 2026 table, or use the VAT calculator to compute any amount.

Frequently Asked Questions

Informational purposes only — not tax advice. Rates and thresholds sourced from the German Federal Ministry of Finance (BMF) and EUR-Lex. Always confirm with your local Finanzamt or tax advisor.