Germany (DE) Data

For VAT purposes, the country does not include the island of Heligoland or the territory of Büsingen.

Current Rates (01 Jan 2017)

Description Rate Notes
Standard 19%
Reduced 7%

 

Historical Rates

Date Reduced Rate Standard Rate Increased Rate Parking Rate
01/01/1968 5 10
01/07/1968 5,5 11
01/01/1978 6 12
01/07/1979 6,5 13
01/07/1983 7 14
01/01/1993 7 15
01/04/1998 7 16
01/01/2007 7 19

 

Standard 21 Categories (Article 106)

# Category Rate Comments
1 Foodstuffs 7

19

 
2 Water supplies 7  
3 Pharmaceutical products 19  
4 Medical equipment for disabled persons 7  
Children’s car seat 19  
5 Transport of passengers

(+see n° VI)

7

19

 
6 Books 7  
Books on other physical means of support 7

19

Audiobooks
Newspapers 7  
Periodicals 7  
7 Admission to cultural services (shows, cinema, theatre) Ex

 

 

7

Supplies by public bodies or other cultural bodies recognised by the competent national authority
Admission to amusement parks 19  
8 Pay TV/ cable TV 19  
TV licence Ex  
9 Writers, composers, etc. 7  
10 Social housing 19  
10a Renovation and repairing of private dwellings 19  
10b Window cleaning and cleaning in private households 19  
11 Agricultural inputs 7  
12 Hotel accommodation 7  
12a Restaurant and catering services 19  
13 Admission to

Sporting events

7

 

19

If the criteria of common public interest are assured
14 Use of Sporting facilities 19

7

 

Certain services closely linked to sport or physical education by non-profit-making organisations to persons taking part in sport or physical education

15 Social services in so far as those transactions are not exempt pursuant to articles 132, 135 and 136 of the directive 2006/112/ec 7  
16 Supplies by undertakers and cremation services 19  
17 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 7

Ec

 

Performances stemming from the practice as a dental technician as well as the supply or restoration of dentures and orthodontic apparatus, to the extent the entrepreneur has manufactured or restored them in their corporation

18 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

 

19

 
19 Minor repairing (including mending and alteration) of:    
Bicycles 19  
Shoes and leather goods 19  
Clothing and household linen 19  
20 Domestic care services (**) Ex

19

 
21 Hairdressing 19