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 |