Updated by Marco Herrmann, PKF Fasselt Partnerschaft mbB
Key data (Germany)
Information up to date as at 1 March 2024.
| A. VAT registration and deregistration thresholds |
| Distance selling of goods and BTE services, for EU established businesses only | €10,000 |
| Intra-EU acquisitions | €12,500 |
|
| B. VAT rates |
| Standard rate | 19% |
| Reduced rate | 7% |
| Zero rate | 0% |
| Exemption with recovery | 0% |
| Farmers flat rate addition | 5.5% / 9.0% |
|
| C. VAT return filing periods |
Tax liability for the preceding calendar year does not exceed €1,000
(€2,000 from 1 January 2025) | Annual (provided the tax office agrees) |
| Tax liability for the preceding calendar year does not exceed €7,500 | Quarterly |
| Tax liability for the preceding calendar year exceeds €7,500 | Monthly |
|
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 24 Aug 2024 14:27