VAT in Germany 2026

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VAT rates in Germany in 2026 remain unchanged compared to 2025. The legal basis for determining the rates is §12 of the German VAT Act (UStG) and are as follows:

• 19% remains the basic rate
• 7% is a reduced rate
• 0% preferential rate, applies to selected deliveries (e.g. ICT and export)

The current VAT rates in Germany for 2026 and the product and service groups subject to them can be found in the table below. The data comes directly from the German VAT Act,  § 12 paragraph 2 UStG.

Check VAT rates across the EU for 2026 (table)

You might be wondering right now whether your business plans require VAT registration in Germany. The answer is – it depends. If you plan to conduct any of the transactions listed below, you must have a VAT number in Germany before commencing your first transaction. There are no special regimes in Germany that would exempt you from this obligation as a non-resident.

However, if you plan to send goods to Germany without warehousing, you can use the special EU One Stop Shop procedure.

In Germany, you can obtain a VAT number with a retroactive date (if, for example, you missed the moment when tax liability occurred), but this may involve tax penalties.

Below is a list of situations that require you to have a German VAT number and settle VAT in Germany:

• Distance selling (e-commerce) to consumers, after exceeding the total EU threshold of €10,000 (if you do not use VAT OSS)
• Selling and purchasing goods locally
• Storage of goods in a German warehouse (FBA, consignment warehouse, call-off stock)
• Export of goods from Germany to a country outside the European Union
• Import of goods into Germany from a country outside the European Union for the purpose of further resale
• Using the deferred VAT import procedure in Germany
• Intra-Community transactions: intra-Community supplies and intra-Community acquisitions
• Non-transactional deliveries and purchases of goods (transfers of goods between foreign warehouses)
• Provision of specific services subject to German VAT, without the application of the reverse charge mechanism.

All transactions on the list above require tax registration in Germany. If you have any questions or need assistance, please contact us.

in Germany three different tax numbers and they are often confused with each other.

1. A Steuernummer is a national tax number assigned by the local tax office (Finanzamt) upon business registration. It is used for filing returns and communicating with the tax office. It allows for local transactions and is equivalent to our Polish Tax Identification Number (NIP). It consists of 11-13 digits (depending on whether the company is local or foreign and which office issues the number).
2. The VAT number (USt-IdNr.) is a VAT number (equivalent to the Polish VAT-EU number) that entitles you to conduct EU transactions within the VAT system. It is issued by the Bundeszentralamt für Steuern (BZSt). To obtain one, you first need a VAT number, and then you can apply for an EU VAT number. A VAT number in Germany consists of nine digits preceded by the prefix "DE," e.g., DE999999999
3. Wirtschafts-Identifikationsnummer (W-IdNr.) This is a uniform tax number across the country – regardless of the tax office that issued the two previous numbers. As the Federal Tax Centre (BZSt) points out, it serves to uniquely identify entities conducting business in Germany – solely for tax purposes. However, in the future, this number will likely be will replace other numbers to simplify the tax systemNew businesses registering for VAT in Germany from 2024 will automatically receive this number. The remaining businesses will receive it in a phased allocation by the end of 2027. 

To obtain a VAT number in Germany an application for VAT registration must be submitted electronically to the relevant Finanzamt office by German tax system ELSTERIn the registration form Fragebogen zur steuerlichen Erfassung data such as:

• Company details
• Scope of activity
• Estimated turnover
• Date of commencement of business in Germany

After reviewing your application, the Finanzamt will assign you a Tax Identification Number (Steuernummer). Once you have it, you can apply for an EU VAT number (USt-IdNr.)

According to our observations, You have to wait between 2.5 and even 5 months for a VAT number in Germany. This time depends on both the planned activity in Germany and the office that will issue the German VAT number (alphabetical allocation). Therefore, we advise you to prepare for German VAT registration in good time.

To register a VAT number in Germany, the following documents are required, among others:

• Identification document (passport or ID card)
• Company documents (company agreement, statute, etc.)
• Extract from the commercial register
• Confirmation of the VAT number assignment in the country of residence
• Bank account details in EUR
• Application for a VAT number in Germany (Fragebogen zur steuerlichen Erfassung)
• Power of attorney – if you outsource VAT compliance services in Germany to a specialized company.

The need to appoint a tax representative depends on where your company is located:

• Based in an EU country: There is no requirement to have a tax representative. However, you can voluntarily use the services of a representative to ensure peace of mind and tax security in Germany.
• Based outside the EU: You are required to appoint a tax representative who will be jointly responsible for your tax settlements in Germany.

There are three filing cycles in Germany: monthly, quarterly, and annual. Once you have a German tax number, your primary responsibility is to regularly submit VAT returns and pay the tax to the Tax Office. The guidelines for reporting transactions in Germany are detailed in the VAT regulations in §18 paragraph 2 of the UStG. The data published in this guide comes directly from the Act and is current as of 2026.

Depending on the amount of tax liability obtained in the previous year, VAT settlement in Germany may be as follows:

For companies that have just registered for VAT in Germany, the VAT settlement rhythm depends on the estimated turnover. The guidelines are the same as in the table above.

VAT returns in Germany can only be submitted electronically via the German tax system ELSTER.

The deadline for submitting a VAT return in Germany is always the 10th day of the month following the settlement period, e.g.

• VAT return for February 2026 – must be submitted by March 10, 2026
• Quarterly declaration for the 1st quarter of 2026 – must be submitted no later than April 10, 2026

VAT payments in Germany are due at the same time as the tax return is filed. Payment must be made directly to the account of the Tax Office that registered your company (in alphabetical order). Details of the tax office can be found on the VAT certificate you received after obtaining your German VAT number. As of October 9, 2025, is crucial full accuracy of data during transfers. 

return (Zusammenfassende Meldung) is a report summarizing intra-Community transactions to/from Germany and other EU countries. Its purpose is to enable EU tax administrations to verify transactions between business partners. In practice, the German tax office compares your VAT return with the EU VAT return  of your business partner in another EU country.

A VAT return is only required in Germany if you have made EU transactions. If there is a period when no transactions occurred, the obligation does not apply to you – you do not need to submit a zero VAT return.

The rhythm of submitting EU declarations in Germany depends on the amount of supplies:

• Monthly – if the amount of deliveries exceeded the limit of EUR 50,000
• Quarterly – if deliveries do not exceed EUR 50,000

ZM declarations are submitted electronically via the ELSTER system, and their submission deadline is always the 25th day of the month following the settlement period.

Attention: In the case of ZM declarations in Germany, there is no possibility of extension, even if you use the extension for periodic and annual declarations (Dauerfristverlängerung).

The German administration takes a very strict approach to non-compliance with EU transaction reporting obligations.  In extreme cases, in addition to penalties, it may even deprive a taxpayer of the right to apply the 0% rate  to EU transactions if they fail to submit ZM reports despite reminders.

The German annual tax return (Umsatzsteuer-Jahreserklärung) summarizes all transactions made in a given tax year. It is not a classic periodic VAT return. Therefore, even companies that file monthly or quarterly VAT returns in Germany must file a summary annual VAT return once a year.

The summary declaration also provides the opportunity to correct any ambiguities, if any (e.g., a lost invoice that was not included in the periodic declaration). The deadline for filing the annual declaration in Germany is July 31st of the following year, e.g.:

• The annual summary VAT return for 2025 must be submitted by 31 July 2026.

This deadline can be extended if you use the services of a certified accounting firm in Germany. In this case, the deadline for submitting the 2025 summary declaration will be April 30, 2027.

German tax authorities are very strict about timely filing of returns and VAT payments. are imposed and interest These penalties are defined in detail in the German Tax Ordinance (AO):

• Late submission of VAT returns – up to 10% of the VAT amount (discretionary)
• Submitting an annual VAT return after the deadline – 0.25% of the VAT amount
• Submitting the ZM declaration after the deadline – possibility of withdrawing the application of the preferential VAT rate of 0% for intra-Community supplies of goods
• Late payment of VAT in Germany – 1% interest per month

German INTRASTAT declarations are submitted electronically to the Destatis via the IDEV. The deadline for submitting the statistical report is the 10th day of the following month, e.g.

• INTRASTAT declaration in Germany for February 2026: must be submitted by 10 March 2026 at the latest.

Failure to submit an INTRASTAT declaration in Germany may result in a fine (even multiple times!) of up to EUR 5,000.

INTRASTAT is a statistical system, not a tax system. It's not intended for VAT settlement— its purpose is to report the physical flow of goods between EU countries. Therefore, it's possible that you're correctly settling VAT while simultaneously violating your statistical obligations if you exceed the threshold.

In 2026, the INTRASTAT thresholds in Germany have not changed compared to 2025. The reporting obligation arises after exceeding the annual value of goods turnover:

In Germany, it's possible to recover VAT on purchases directly related to your business. Depending on whether you have a German VAT number or not, there are two VAT refund procedures.

• You have an active VAT number in Germany – the refund is made by submitting a VAT declaration.
• You do not have a VAT number in Germany - you are applying for a VAT refund in the country where you are established under the VAT-REF procedure (8th Directive).

If you have a German tax number, you can deduct excess VAT on your periodic VAT return . A properly issued invoice is required to receive a VAT refund in Germany (in accordance with Section 14 UStG of the German VAT Act). The excess tax is automatically refunded to your bank account by the Finanzamt (Tax Office) after the return is submitted and officials have conducted an individual review. In justified cases, the Finanzamt may conduct a tax audit before issuing the refund to your account.

VAT deductions in Germany include, among others: Supplies and services provided to your company by another entrepreneur (e.g. storage costs, logistics, accounting, consulting, transport services).

If you are not registered for VAT in Germany, you can recover VAT by submitting an electronic application in the country where your company is based (in Poland, via the e-Tax Office). The deadline for submitting the VAT-REF application is September 30 of the following year. The application is then submitted to the Bundeszentralamt für Steuern.

Conditions:

• No sales subject to VAT in Germany
• Costs incurred related to business activity
• Minimum application amount: EUR 400 (quarterly application) and EUR 50 (annual application).

When selling online to customers in Germany, it is crucial to determine whether you can settle VAT only in Poland (OSS procedure) or whether you need to register for VAT DE.

From 2021, there will be a single common distance selling threshold of €10,000 per year. Above this threshold, B2C sales must be taxed in the consumer's country, i.e., Germany.

However, this does not automatically mean registration for German VAT – in many cases, using the One Stop Shop will suffice. This will allow you to register for VAT OSS in your country of residence and submit quarterly returns with VAT payments.

The EU One Stop Shop allows businesses to sell across the EU without having to register for VAT in the country of delivery. At the same time, German VAT rates (19% or 7%) apply to all sales, and all sales are reported in a single, quarterly VAT-OSS return.

You can settle sales to Germany via VAT OSSif:

• You ship goods from Poland directly to a customer in Germany
• You don't have a warehouse in Germany
• Goods are not moved between EU warehouses
• You sell to consumers (B2C)

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Adrian Andrzejewski, CEO Taxenlight

Germany offers a wide range of e-commerce logistics warehouses, including modern fulfillment centers, which are particularly attractive to Polish sellers using Amazon FBAplay a significant role Amazon fulfillment centersand third-party 3PL, enabling the rapid distribution of goods throughout the European Union.

Germany has an extensive warehouse infrastructure adapted to various business needs:

• Bonded warehouses (public and private) – for storing goods before customs clearance
• Fulfillment Centers  – e.g. Amazon FBA – crucial for e-commerce and multi-channel sales
• Distribution centers – for handling large B2B and B2C volumes (so-called 3PL operators), which offer integration with sales platforms (e.g. Amazon) along with packaging and shipping services
• Cross-docking – for quick reloading and further shipment
• Specialist warehouses – for dry food products

In the Fulfillment by Amazon model , goods are moved between warehouses within the EU, often without the seller's knowledge. We've seen cases where goods were mistakenly moved abroad when their owner didn't have a VAT number (which should never happen). However, most often, goods are moved only within countries where the taxpayer has VAT numbers and has reported them to Amazon.

Please note that it is your responsibility to accurately document the movement of goods between different EU countries. To do this, you must carefully examine Amazon reports to determine their actual movement. Non-transactional deliveries and purchases must then be documented in all countries.

The reverse charge in Germany is a mechanism whereby the obligation to settle VAT is transferred from the seller to the buyer of goods or services. Reverse charge in Germany clearly stands out among other EU countries. It has one of the most extensive lists of transactions and annexes listing goods subject to the reverse charge. The procedure is regulated by Act VAT

However, reverse charge should not be considered a general rule for all services performed in Germany. The mechanism only works in very specific situations and when specific conditions are met. If applied incorrectly, the German tax office may conclude that VAT should be charged by the service provider – along with interest.

The reverse charge in Germany also applies to deliveries of certain categories of goods (specified in Anlage 3 and 4), in particular:

• Scrap and metal waste
• Some metals
• CO₂ emission allowances
• Mobile phones, tablets, game consoles and integrated circuits – when the transaction value is ≥ EUR 5,000

In these cases, the tax liability passes to the buyer regardless of the seller's country of origin.

The reverse charge procedure in Germany is most often used by construction companies in services such as:

• Construction and assembly work
• Installation work (electrical, plumbing, HVAC)
• Finishing works
• Renovations and modernization of buildings
• Installation of elements permanently attached to the property

But NOTE: Planning and supervision services related to construction works are excluded.

The key element of the German reverse charge is that both parties to the transaction must be recognized as construction companies (the recipient must have a certificate of conformity under § 13b UStG) and only then can the mechanism be applied. For example:

• The recipient of the service is a construction company and subcontracts construction services to Polish companies – then the reverse charge applies
• The recipient of the service is an investor or an ordinary trading company – there is no possibility of applying the reverse charge.

Note! When applying reverse charge in Germany, the client must of course have a DE VAT number. Importantly, the contractor (e.g., a Polish company performing construction services in Germany) does not need to be registered for VAT, but must have a Steuernummer to apply for exemption from the so-called construction tax and obtain a Freistellung certificate. Otherwise, even if reverse charge is applied, the contractor will be required to deduct 15% of the construction tax from their remuneration.

For services other than construction (or those subject to additional regulations), the general rule for B2B services applies: the place of taxation is the country of the service recipient's registered office. In such cases, the German service recipient settles VAT locally. These include:

• Marketing services
• Telecommunications services
• IT services
• Consulting services
• Design services

The reverse charge mechanism in Germany does not apply in the following situations:

• You provide a service to a private individual
• The recipient of the service is not a VAT payer in Germany
• The buyer does not belong to the construction sector (in construction services)
• The transaction concerns the domestic sale of goods from a warehouse in Germany

In such situations , it is necessary to register for VAT in Germany and charge tax at the rate of 19% or 7%.

is payable an import tax (EUSt). As a rule, import VAT is paid at the time of customs clearance.

In practice, however, German tax authorities allow deferred payment. Instead of paying import VAT at the border, you can pay it by the 26th of the second month after import. You can then deduct the paid import VAT on your VAT return.

In the public and industry debate, there are announcements about the implementation of settling import VAT in the declaration (PVA), however, as of February 2026, it has not yet been implemented as standard - deferred payment is in force.

To benefit from the deferred payment of import VAT in Germany, you must obtain a customs permit. To do this, you must submit an application for deferred payment to the relevant customs office (Zoll), which issues the Hauptzollamt (Hauptzollamt). Once your application has been processed, you will receive confirmation that you have been granted deferred payment of import VAT.

Conditions for granting Bewilligung in Germany:

• The entrepreneur is based in Germany or the EU
• He is entitled to full deduction of input VAT
• He imports regularly
• There are no tax arrears

Bundeskasse Trier automatically collects the receivables on the 26th of the second month via SEPA-Lastschrift .​

Doing business in Germany in 2026 requires knowledge of local VAT settlement rules in Germany. For foreign entrepreneurs, it's crucial to correctly determine when VAT registration becomes mandatory. This will be necessary for, among other things, domestic sales within Germany, warehousing goods (e.g., Amazon FBA), importing goods, moving inventory, and certain intra-Community transactions.

After obtaining a German VAT number, entrepreneurs are required to submit periodic VAT returnssummary information VAT , and—after exceeding thresholds— INTRASTAT reports. The German tax administration operates in a formalized and automated manner, so timely and accurate settlements are crucial to avoiding penalties.

If this article hasn't clarified all your doubts, please contact us—we will help determine your company's tax obligations and guide you through the registration process.

We encourage you to read the frequently asked questions about VAT in Germany 2026 (FAQ) below. We're confident you'll find the answer to your questions there. And if the article did not answer your questions, please contact us for a free consultation.