| Local Tax authority | Bundesministerium der Finanzen |
| Local name of the tax | Umsatzsteuer [Ust] Mehrwersteuer [MwSt] |
| Structure of the VAT number | DE + 9 digits |
| VAT rates | Standard 19%; reduced 7% |
| Intrastat – threshold | 800.000 EUR (arrivals); 500.000 EUR (dispatches) |
| VAT period | Monthly (quarterly) and annually |
| VAT return form | Electronically |
| Filing a VAT return – deadline | 10th day of the month following the tax period; Annual report – 31.07. of the next calendar year |
| Payment of VAT – deadline | 10th day of the month following the tax period |
| Filing recapitulative statement (EC sales listing) – deadline | 25th day of the month following the tax period |
VAT Germany
Basic information on the VAT system in Germany
Data updated on 28.08.2023
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The subsidy was obtained for a Digital Marketing Voucher.
The investment – the creation of a website – is co-financed by the Republic of Slovenia and the European Union from the European Regional Development Fund.
The subsidy was obtained for a Digital Marketing Voucher.
The investment – the creation of a website – is co-financed by the Republic of Slovenia and the European Union from the European Regional Development Fund.