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Germany VAT Rates 2026

Germany (Deutschland) levies Value Added Tax under the name USt-IdNr. (Umsatzsteuer-Identifikationsnummer). The standard rate is 19%, applied to most goods and services. Reduced rates of 7% apply to essential categories including food, medicines, and cultural services.

Access rates via API

The TaxID API returns current VAT rates for all 27 EU countries. Use the /api/v1/rates/DE endpoint to get Germany rates programmatically. Responses are cached for 24 hours.

curl http://localhost:3000/api/v1/rates/DE
# No authentication required for rate lookups

# Response:
# { "country_code": "DE", "standard_rate": 19,
#   "reduced_rates": [7], "currency": "EUR" }

Applying the correct rate in code

For B2B intra-EU sales, validate the customer's VAT number first. A valid registration means reverse charge applies — you charge 0% and the customer self-accounts. For B2C, charge the Germany standard rate.

// 1. Validate the customer's Germany VAT number
const vatCheck = await fetch(
  'http://localhost:3000/api/v1/validate/DE/CUSTOMER_VAT',
  { headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());

// 2. Fetch current Germany VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/DE').then(r => r.json());
// → { standard_rate: 19, reduced_rates: [7] }

// 3. Apply the correct VAT treatment
if (vatCheck.valid) {
  // B2B intra-EU: reverse charge — you invoice 0%, customer self-accounts
  applyRate(0, 'reverse_charge');
} else {
  // B2C: charge the Germany standard rate
  applyRate(rates.standard_rate, 'standard');
}

About Germany VAT

Germany's USt-IdNr. is distinct from the Steuernummer (local tax number). Only the USt-IdNr. is used for EU cross-border transactions and VIES validation. German companies may take up to 4 weeks to receive their USt-IdNr. after registration.

The Germany USt-IdNr. is administered by the national tax authority and validated through the EU VIES system. Before applying any VAT rate or zero-rate exemption to a Germany business customer, validate their VAT registration number first.

VAT rates in other EU countries