GermanyManual

Value Added Tax in local language is "Mehrwertsteuer" and the acronym VAT is translated as "MWSt".

German VAT rates

Value Added Tax in local language is "Mehrwertsteuer" and the acronym VAT is translated as "MWSt". The German VAT rates are:

  • Standard rate: 19%
  • Reduced rates: 7%

Germany has not introduced a super-reduced VAT rate. Reduced VAT rates apply on a number of items allowed by the VAT Directive (source: European Commission):

  • Foodstuff
    7% and 19%
  • Water supplies
    7%
  • Pharmaceutical products
    19%
  • Medical equipment for disabled persons
    7%
  • Children´s car seats
    19%
  • Passenger transport
    7% and 19%
  • Books
    7%
  • Books on other physical means of support
    19%
  • Newspapers
    7%
  • Periodicals
    7%
  • Admission to cultural services (theatre, etc)
    7%
  • Admission to amusement parks
    19%
  • Pay TV / cable
    19%
  • TV licenses
    0%
  • Writers / composers
    7%
  • Hotel Accommodation
    7%
  • Restaurant and catering services
    19%
  • Restaurants
    19%
  • Admission to sporting events
    7% and 19%
  • Medical and dental care
    7%
  • Shoes and leather goods
    19%
  • Clothing and household linen
    19%
  • Hairdressing
    19%

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