Germany Tax Guide
Tax Guide
Germany VAT Guide
Understand VAT registration, rates, filing, e-invoicing and representation requirements in Germany. Desucla represents, files and pays VAT for cross-border businesses.
Last reviewed
01 June 2026
Reviewed by
Desucla Tax Team
Last authority check
30 May 2026
Tax authority
Federal Central Tax Office (Bundeszentralamt für Steuern – BZSt)
Source status
Based on tax authority guidance, local legislation and Desucla operational experience.
Important: Important: This guide is general information, not tax advice. Requirements depend on your business model, customer type, transaction flows and local authority interpretation.
At a glance
| Local tax name / acronym | Umsatzsteuer (USt) / Mehrwertsteuer (MwSt) |
| Standard rate | 19% |
| Reduced rates | 7%; 0% |
| Registration threshold | €25,000 per annum; nil for non-residents. €10,000 for pan-EU digital services and goods OSS return. Intracommunity acquisitions €10,000 |
| Filing frequency | Non-residents and newly incorporated businesses monthly for first two year. Then quarterly if below €9,000 VAT per annum. Annual if VAT less than €1,000 per annum. Annual VAT returns (Umsatzsteuererklärung) |
| E-invoicing / digital reporting | Since January 1, 2025, all businesses in Germany must be able to receive e-invoices. Invoice recipients no longer have the option to refuse an e-invoice |
| Typical registration lead time | 2-6 weeks |