Standard VAT rate

19%

Country code

DE

Reduced VAT rates

7%

Super reduced rate

N/A

VAT returns

Monthly, Quarterly, Annual

VAT number format

123456789

Latest news from Germany

EU requests that Germany end their F22 VAT Certificate marketplace obligation

Last month, the EU Commission (EC) sent Germany a formal notice to withdraw its requirement for EU and non-EU sellers on German marketplaces to obtain an F22 VAT Certificate. The EC stated that this paper requirement is an inefficient and disproportionate measure which hinders the free access of EU businesses to the German market, and… Read More

REMINDER: New German F22 Tax certificate requirement for online sellers delayed

This is a reminder that from 1 October 2019, EU sellers using online marketplaces to sell goods in Germany will need to register and obtain an “F22” tax certificate. As stated in our previous article, this new certificate will confirm that the online seller is up-to-date with their German VAT compliance and will need to… Read More

Germany warns that VAT payments received with incorrect references will be subject to penalties

The German tax authorities have recently written to non-EU businesses informing them that they must now declare a specific payment reference with their VAT payments going forward. This is because of the German tax authorities facing issues in allocating VAT payments received from these types of businesses, which cause delays in updating VAT accounts and… Read More