Key data (Germany)

19 Germany
Commentary

Updated by Marco Herrmann, PKF Fasselt Partnerschaft mbB

Key data (Germany)

Information up to date as at 1 April 2025.

VAT registration and deregistration thresholds
VAT registrationNot applicable
Distance selling of goods and BTE services, for EU established businesses only€10,000
Intra-EU acquisitions€12,500
VAT rates
Standard rate19%
Reduced rate7%
Zero rate0%
Exemption with recovery0%
Farmers flat rate addition5.5% / 7.8%
VAT return filing periods
Tax liability for the preceding calendar year not exceeding €2,000Annual (provided the tax office agrees)
Tax liability for the preceding calendar year not exceeding €9,000Quarterly
Tax liability for the preceding calendar year exceeding €9,000Monthly

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Web page updated on 07 Aug 2025 13:30

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