VAT rates in Germany in 2026

VAT rates in Germany in 2026: Standard, Reduced & 0% Rules for Online Sellers
VAT rates in Germany mainly follow three levels—19%, 7% and 0%. Learn how these German VAT rates work in 2026, which products they apply to, and what online sellers must do.

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How VAT works in Germany

VAT in Germany is a consumption tax applied to most goods and services sold in the country. If you sell products to German customers or store goods in Germany (e.g. via Amazon FBA), you will almost always deal with German VAT.

Like other EU countries, Germany follows the common EU VAT framework but sets its own national VAT rates:

• A standard VAT rate

• A reduced VAT rate

• A 0% VAT rate for specific, narrowly defined supplies

Understanding the current VAT rates in Germany is essential before you price products, calculate margins, or file VAT returns.

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Current VAT rates in Germany in 2026

As of January 2026, the main VAT rates in Germany are:

1. Standard VAT rate – 19%

The standard VAT rate in Germany is 19%. It applies to most goods and services, including:

• Electronics, clothing, furniture

• Most services (consulting, digital services, etc.)

• Many types of non-essential consumer goods

If a product or service is not explicitly listed for a reduced or 0% rate, you should assume the 19% standard rate applies.

2. Reduced VAT rate – 7%

The reduced VAT rate in Germany is 7%. It is designed for specific categories such as essential or culturally important goods and services. Typical examples include:

• Most food products (for consumption off-premises)

• Books, newspapers and magazines, including many e-publications

• Local public transport (e.g. buses, trams, some regional trains)

• Admission to cultural events (theatres, concerts, museums)

• Hotel accommodation and some other tourism-related services

• Certain agricultural products and other items listed in §12 (2) UStG

From 1 January 2026, the 7% reduced VAT rate also permanently applies to restaurant and catering food, while drinks remain taxed at 19%. This makes the German gastronomy rules simpler again after years of temporary COVID measures and extensions.

If you sell food, books or tickets into Germany, you should always check whether the 7% German VAT rate applies or whether your products fall under the standard 19%.

3. 0% VAT rate in Germany

The 0% VAT rate in Germany applies only to a limited set of supplies. For online sellers, two areas are particularly relevant:

• Exports and intra-Community supplies

  • Goods shipped from Germany to customers or businesses outside the EU can be zero-rated, provided the legal conditions and documentation requirements are met.

  • B2B supplies to VAT-registered customers in other EU Member States can also be zero-rated as intra-Community supplies.

• Photovoltaic systems (PV) and certain related components

  • Since 1 January 2023, many supplies and installations of photovoltaic systems and associated storage installed on or near residential and public buildings qualify for a 0% VAT rate, if specific conditions are met.

For most everyday B2C online sales within Germany, you will use 19% or 7%, but it is important to know when 0% VAT applies, especially if you sell PV-related products or ship goods cross-border.

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German VAT rates for online sellers and Amazon FBA

For marketplace and webshop sellers, VAT rates in Germany affect:

• Your retail prices (gross vs. net)

• Your profit margin after VAT

• How you configure tax rules in Amazon, Shopify, WooCommerce and other platforms

Typical examples:

• A printed book sold on Amazon.de → usually 7% VAT

• A laptop or phone → 19% VAT

• Packaged food shipped from a German warehouse → often 7% VAT

• Photovoltaic panels installed on a residential property under the new rules → 0% VAT, if conditions are met

If you store stock in German warehouses (e.g. Amazon FBA Pan-EU or CEE), you must apply the correct German VAT rate for domestic German sales, regardless of where your business is established.

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How to calculate VAT using the VAT rates in Germany

Once you know which German VAT rate applies (19%, 7%, or in rare cases 0%), you can calculate net, VAT and gross as follows.

From gross price to VAT amount

19% VAT included:

• Included VAT = gross price / 1.19 × 0.19

7% VAT included:

• Included VAT = gross price / 1.07 × 0.07

From gross price to net price

19% VAT:

• Net price = gross price / 1.19

7% VAT:

• Net price = gross price / 1.07

From net price to gross price

19% VAT:

• Gross price = net price × 1.19

7% VAT:

• Gross price = net price × 1.07

In practice, most online sellers use VAT calculation tools or their ecommerce platform’s tax engine to apply VAT rates in Germany automatically. However, understanding these formulas helps you double-check invoices, Amazon reports and VAT returns.

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Filing VAT returns and using the German VAT rates correctly

Knowing the VAT rates in Germany is only half the job—you also need to report them correctly to the German tax office (Finanzamt).

Filing frequency

As a rule of thumb (still valid in 2026):

• Monthly VAT returns if your previous year’s VAT liability exceeded €7,500

• Quarterly VAT returns if your previous year’s liability was between €1,000 and €7,500

• Annual VAT return only if your liability was below €1,000 and the Finanzamt exempted you from advance returns

Your local tax office decides your filing period. You cannot change it yourself; if your VAT liability changes, the Finanzamt will notify you when your filing frequency is adjusted.

Deadlines

• Advance VAT returns (monthly or quarterly) are generally due by the 10th day of the month following the reporting period.

• If the 10th falls on a weekend or public holiday, the deadline moves to the next working day.

• The annual VAT return is usually due by 31 July of the following year (later if you use a tax advisor and benefit from extensions).

When you file, you must separate sales at 19%, 7% and 0%, as well as exempt transactions. This is why applying the correct VAT rates in Germany in your accounting and in your marketplace reports is so important.

The German Federal Tax Office provides more detail on how VAT works in Germany and current legislation.

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Distance selling, OSS and VAT rates in Germany

Since July 2021, the EU has applied an EU-wide distance selling threshold of €10,000 for cross-border B2C sales within the EU:

• Below €10,000 EU-wide, EU-based micro-sellers can tax B2C cross-border sales in their home country.

• Above €10,000, cross-border B2C sales must be taxed at the customer’s country VAT rate (e.g. German 19% or 7%), usually via the OSS (One-Stop Shop) scheme.

From 1 January 2025, the EU also introduced a new SME special scheme that can allow small EU-established businesses to apply a VAT exemption across multiple Member States, if strict turnover limits are respected. For most larger online sellers and FBA users, however, the practical reality remains:

• If you store goods in Germany, you generally need local VAT registration, regardless of thresholds.

• You must apply the correct VAT rates in Germany to all domestic sales from German stock, even if you also use OSS for other flows.

Understanding VAT rates in Germany is only the first step – you also need to know when your sales or stock trigger an obligation to register. If you’re unsure whether storing goods, using Amazon FBA, or passing the EU-wide €10,000 distance-selling threshold means you must get a German VAT number, check our guide on VAT registration in Germany. It walks you through who needs to register, which documents are required, how the process works in practice, and how hellotax can handle the registration and ongoing compliance for you.

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New digital rules and “VAT in the Digital Age” (ViDA)

Between 2025 and 2028, the EU is rolling out the “VAT in the Digital Age” (ViDA) package. This will introduce:

• More digital reporting and e-invoicing requirements

• Additional platform rules

• Closer cross-border data sharing between tax authorities

These changes do not directly alter the headline VAT rates in Germany (19%, 7%, 0%), but they will gradually affect how and when you report transactions at these rates. Making sure your systems can clearly separate sales at each rate will become even more important.

If you sell on Amazon, VAT rates in Germany are only one part of the story. You also need to know when FBA storage, Pan-EU programmes and German filing rules create additional obligations. For a practical, Amazon-specific overview, see our dedicated guide on Amazon VAT in Germany, which explains registrations, FBA warehouse triggers and how hellotax can automate your German Amazon VAT compliance.

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How hellotax can help with VAT rates in Germany

Working with the correct VAT rates in Germany becomes tricky once you add:

• Several product categories (standard and reduced rates)

• Multiple marketplaces (Amazon, eBay, Shopify, etc.)

• Cross-border sales, OSS, and local German returns

hellotax helps online sellers by:

• Classifying your sales according to German VAT rules (19%, 7%, 0%)

• Automating VAT returns in Germany and other EU countries

• Monitoring deadlines and VAT liabilities so you don’t miss filings

• Supporting VAT registration in Germany, OSS and other schemes where needed

With the right setup, German VAT rates become just a background setting—not a daily worry.

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Need help applying VAT rates in Germany correctly?

Struggling to decide when to use 19%, 7% or 0% on your German sales?
hellotax can review your product catalog, marketplaces and warehouse footprint and show you exactly which VAT rates in Germany apply in practice.

👉 Book a free consultation with our VAT specialists and make sure your pricing, invoices and VAT returns are fully aligned with German rules.