Germany VAT rate 2026: 19% standard rate

By Remco from Avatcado

Germany taxes at a 19 percent standard rate with a single 7 percent reduced rate. The most significant recent change is that restaurant and catering food service, though not beverages, has been permanently included in the 7 percent rate since 1 January 2026, ending years of COVID-era temporary cuts and reversals for the hospitality sector.

Germany VAT rates

RateTypeApplies to
19%StandardDefault rate for goods and services not listed under the reduced category; beverages served in restaurants remain here except milk-based drinks and plain tap water.
7%ReducedMost groceries, books and newspapers, local public transport, cultural admissions, short-term hotel accommodation, and, permanently since 1 January 2026, restaurant and catering food service (not beverages).

Rates served live from the Avatcado API, last updated March 19, 2026.

Check a Germany VAT number

Businesses charging Germany VAT must hold an active Germany VAT registration. Check any Germany VAT number for free below.

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Get Germany VAT rates via API

The same rates as an API call:

curl "https://api.avatcado.com/v1/rates/DE" \
  -H "Authorization: Bearer avat_live_your_api_key"
{
  "data": {
    "country_code": "DE",
    "country_name": "Germany",
    "currency": "EUR",
    "standard_rate": 19,
    "other_rates": [
      {
        "rate": 7,
        "type": "reduced"
      }
    ],
    "updated_at": "2026-08-13T00:00:00.000Z"
  },
  "meta": {
    "request_id": "req_..."
  }
}

Frequently asked questions

Is restaurant food taxed at 7 percent or 19 percent in Germany?

Restaurant and catering food service, dine-in, takeaway, and delivery, is taxed at 7 percent permanently since 1 January 2026. Beverages served alongside the food remain at the 19 percent standard rate, except milk-based drinks and plain tap water.

What is Germany's small business VAT threshold?

Since 1 January 2025 the Kleinunternehmer rules exempt businesses with prior-year turnover up to EUR 25,000 and current-year turnover up to EUR 100,000 under Section 19 of the UStG.

How often do businesses file VAT returns in Germany?

Filing frequency in Germany depends on the VAT owed in the prior year: many businesses submit a Voranmeldung monthly, others quarterly, and very small businesses can sometimes file just once a year, with an annual Umsatzsteuererklarung due afterward either way.

How is VAT charged on digital services sold to consumers in Germany?

Digital services such as software subscriptions and apps sold to German consumers are taxed at Germany's 19 percent standard rate, since the reduced 7 percent rate is reserved for categories like groceries, books, and now restaurant food, and EU-based sellers can report that VAT through the One Stop Shop (OSS).

Does the reverse charge apply to cross-border B2B services in Germany?

Yes. Under the Reverse-Charge-Verfahren set out in Article 196 of the EU VAT Directive, a German business buying services from elsewhere in the EU quotes its USt-IdNr. to the seller and reports the VAT itself, rather than the seller charging German VAT.

VAT number formats

See how Avatcado validates Germany numbers, including the fallback when VIES is down, on the coverage page.

Related guides

Free tier includes 500 validations per month, and VAT rates lookups are always free and unlimited. Get an API key or read the API documentation.

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