Germany Tax Guide
Tax Guide
Germany VAT Guide
Germany VAT registration, OSS reporting, e-invoicing requirements and compliance obligations for cross-border businesses.
For support with submitting approved returns through ELSTER and coordinating related payments, see our German VAT return filing services.
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 |