Germany VAT profile
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Germany VAT Profile
| Standard VAT Rate | 19% |
| Reduced VAT Rate | 7% |
| EU VAT Number | DE999999999 |
| VAT Registration | VAT registration is mandatory when your turnover exceeds or is likely to exceed the VAT registration thresholds. |
| VAT Registration Thresholds | EU wide distance selling threshold - EUR 10,000 (Total annual intra community distance sales) SME Thresholds (Resident & EU Businesses) - EUR 25,000 Non resident - There is no registration threshold IC Acquisitions - EUR 12,500 |
| Fiscal representative required for non EU companies | A fiscal representative is not required for Non EU companies |
| VAT Compliance | Businesses registered for VAT are required to comply with local rules, regulation and requirements for collecting, reporting and remitting VAT. |
| Periodic VAT Returns | Periodic VAT Return must be filed by each taxpayer that is registered for VAT to report and account for VAT on sales and purchases made. Filing Frequency -Monthly: If the annual payable VAT for previous calendar year exceeds EUR 9,000 Non-residents and newly incorporated businesses monthly for first two year - Quarterly: If the annual VAT payable for previous year is between €2,000 and €9,000 VAT per annum - Annually: If the annual VAT payable for previous year is below €2,000 VAT per annum Filing and Payment Deadline - Monthly and Quarterly filing: 10th of the month following the reference period. - Annual filing: 31st July following the reporting year |
| Annual VAT Returns | A Recapitulative Annual VAT return that summarises all transactions included in periodic VAT returns is required. Filing Deadline: 31st July of the following year. (Further extension can be granted if return is filed by tax representative.) |
| Intrastat | INTRASTAT is a statistical data collection system used to record the movement of goods between European Union member countries. Declaration must be filed once the annual threshold is exceeded. Thresholds: Arrivals: EUR 3,000,000 Dispatches: EUR 1,000,000 Filing Frequency Monthly Filing Deadline 10th working day of the month following the reporting period |
| EC Sales List | EC Sales List is a declaration summarises the value (per customer) of intra-community supplies of goods and services between EU Member States . An EC Sales List is required to be filed once a business performs intra-community supplies. Filing Frequency - Monthly: If the value of intra-Community deliveries of goods (including triangular transactions) in the current calendar quarter or in one of the four previous calendar quarters is greater than €50,000 - Quarterly: If the value of intra-Community deliveries of goods (including triangular transactions) in the current calendar quarter or in one of the four previous calendar quarters does not exceed €50,000 - Annually: If a taxpayer files annual VAT return and meets additional conditions Filing Deadline - 25th day of the month following the reference period. |
| EC Purchase List | Not applicable |
| Other VAT Declarations | Not applicable |
Latest VAT News Germany
Latest tax technology news and blog posts
A Major Shift in German Criminal Law for Tax Offenses
In the recent German case BGH Case 1 StR 387/25, the Federal Court of Justice majorly reshaped the criminal law landscape for tax offences in Germany. In […]
Germany – changes to the intra-EU VAT validation framework
From November 30, 2025, Germany will update its technical interface for verifying foreign VAT numbers by introducing a new REST API-based system. This change, announced by the Federal Central […]
VAT Treatment of single-use vouchers clarified in recent BFH ruling.
Introduction The VAT treatment of vouchers has long posed challenges for businesses and tax authorities alike. The distinction between single-purpose and multi-purpose vouchers is often complex in […]