Germany VAT Registry — rate, source and change history

    Standard rate 19%, in force since 01 Jan 2007. Last verified against Bundesministerium der Finanzen (BMF) on 01 Sept 2026.

    Standard rate
    19%
    Reduced rates
    7%
    Registration threshold
    €22,000 annual turnover
    Currency
    EUR

    Provenance

    In force since: 01 Jan 2007
    Last verified: 01 Sept 2026
    Registry version: 2026.09

    Change history

    1. 01 Jan 2025

      Kleinunternehmer threshold raised to €25,000 (prior year) / €100,000 (current year).

    2. 01 Jan 2025

      B2B e-invoicing receipt obligation starts for all domestic businesses.

    Cite this record

    Taxelyo VAT Registry 2026.09 — Germany standard VAT 19%
    in force since 01 Jan 2007, verified 01 Sept 2026
    source: Bundesministerium der Finanzen (BMF) — https://www.bundesfinanzministerium.de/

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